1. The plaintiffs' appeal against the defendants and the plaintiffs' claim against the defendants added in the trial.

1. The reasoning for the court’s explanation concerning this part of the basic facts is as stated in Paragraph 1 of the part concerning the reasoning of the judgment of the court of first instance, and thus, they are cited by the main sentence of Article 420 of the Civil Procedure

2. The plaintiffs' assertion

A. The development cost of the funeral industrial complex was reduced compared to the initially expected amount due to the efforts of the instant association on the claim for settlement of accounts under the contract and the military subsidies of the Defendant captain, etc., and the Defendant captain-gun returned 10 billion won of the military subsidy already paid and executed without any ground on the ground that the unit sale price was lower. Defendant Busan Urban Corporation did not reflect the said subsidy on the reduction of the development cost, and the Defendant Busan Urban Corporation completed the settlement of the sale price by determining the development cost as KRW 211,601 per square meter for the first section, KRW 204,129 per square meter for the second section, and KRW 206,976 per square meter for the Plaintiff Sung Chang-jo Co., Ltd. without reflecting the said subsidy at the development cost reduction.

However, pursuant to Article 4 of each contract for the sale and purchase of land and Articles 7, 8, and 11 of the development agency contract for the development project of the small local industrial complex (hereinafter “development agency contract”), the Defendants shall settle the supply price of the Plaintiffs and the small-scale industrial complex. According to Article 11(3) and (4) of the development agency contract, the Defendants shall endeavor to reduce the development cost by putting the volume of infrastructure, such as the reduction of the road rate, the change of the storage site and waste disposal facility, the change of infrastructure, the State expenses, the securing of local expenses, the cost of construction, and the reduction of indirect expenses, etc., and shall reflect the development cost reduced by such efforts in the development cost. The 10 billion won of the military subsidy paid by the Defendant-gun, which is to be reflected in the development cost, shall be reflected in the development cost, and if reflected in the development cost, the first section shall be KRW 19,233,191,760 per square meter.

Therefore, the defendants are individually indicated in the attached Form (1) and (2), which are the difference between the settlement amount reflecting ten billion won of the military subsidy of the defendant captain-gun at the development cost and the settlement amount notified by the defendants.