1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. On November 2, 2005, the Plaintiff entered into a sales contract with respect to the purchase price of KRW 15,00,000 on the basis of KRW 156,000,000 with respect to the purchase price of KRW 26,000,000,000,000 in the wife population D 96,000 square meters and E 1,868 square meters on the date of the contract, and entered into a sales contract with the effect that the remainder KRW 141,00,000 shall be paid on May 8, 2006 (hereinafter “instant sales contract”).

B. From May 3, 2006, the F field E 1,868 square meters on May 3, 2006, F field E was divided into 32 square meters (hereinafter “F land before annexation”) and G field 18 square meters (hereinafter “former G land before annexation”). D field 96 square meters were divided into D field 798 square meters (hereinafter “D land before annexation”).

The F, G and D lands prior to the merger were merged on August 17, 2006, and after the land category was changed, F, G and D lands became 848 square meters in total (hereinafter “instant real estate”).

C. On March 9, 2006, the Plaintiff, as the owner of the instant real estate, obtained a building permit to create a site for Class I neighborhood living facilities (retail stores) from the Plaintiff as to the instant real estate from the Defendant, and completed the new construction of the said building and obtained approval for the use thereof on January 14, 2015.

On June 2, 2015, the Defendant issued a disposition imposing development charges of KRW 28,385,030 on the Plaintiff (hereinafter “instant disposition”) with the following content, and the land price as of the starting point was calculated by adding the increases in normal land prices from the base date of the officially assessed individual land price of the instant real estate to the starting date of imposition.

(36,896,57,375 development costs 49,399,390,390 of development gains (=13,540,54) / (i) 13,540,157 / (ii) 28,385,030 / (iii) / 28,385,030 / (iv) / 36,89,390 of the land price as at the time of completion of the deduction amount 36,89,50,390 of the land price as at the time of completion / (iv) / (v) / 25% of development charges x / 25% of development charges / 385,030 / ] /

2. Whether the instant disposition is lawful

A. The plaintiff's assertion.