Submitting the Development Cost Calculation Statement for Development Charges — 40-Day Deadline after Completion and Request for Pre-Notice Review

Procedure

1. 1. Check whether the project is subject to the charge

   Projects subject to the charge include housing site development, industrial complexes, tourism complexes, urban development, the creation of sites for logistics facilities and of grounds for sports facilities, and projects accompanied by a change of land category. The size standards are set by Presidential Decree. If the same person develops adjoining parcels of land in parts within a certain period, the whole is regarded as one project.

2. 2. Collect evidence of development costs

   Development costs include net construction costs (material costs, labor costs and expenses), investigation costs, design costs, general administrative costs, the value of land or facilities donated to the State or a local government, charges paid under the relevant statutes, and land improvement costs. Bundle the documents that prove the amounts, such as construction contracts, tax invoices and design documents, for each project.

3. 3. Submit the calculation statement within 40 days

   Where authorization of completion or the like has been received, submit the development cost calculation statement and supporting documents within 40 days from the end point of imposition. For projects at or below a certain area, the standard costs publicly notified by the Ministry of Land, Infrastructure and Transport may be applied, and in that case the supporting documents for net construction costs and similar items may be omitted.

4. 4. Review the preliminary notice and request a pre-notice review

   The mayor, county governor or district head gives preliminary notice of the basis and amount of the charge within 60 days from the date of receiving the statement. If some costs were not recognized or you object to the amount, you may request a pre-notice review within 30 days from the date of receiving the preliminary notice, and the result is notified within 15 days.

5. 5. After imposition, objections go to an administrative appeal

   If you object to the imposition or collection, you may file an administrative appeal with the Central Land Tribunal. The record of having submitted sufficient cost evidence at the pre-notice review stage also serves as a basis in later procedures.

Required documents

• Development cost calculation statement
• Construction contract, tax invoices, final settlement records at completion
• Service contracts for design, surveying and investigation, and proof of payment
• Proof of donation to the State or a local government and of payment of charges
• Documents on the authorization of completion (completion inspection)
• Land ledger, certificate of registered matters
• Written request for pre-notice review (if there is an objection)

Fees

Agency fees for preparing the development cost calculation statement and a request for pre-notice review generally range in the industry from several hundred thousand won to several million won, and vary with the size of the project and the volume of evidence to be organized. We will advise after a consultation, based on the project's situation.

See fees and official charges for this service →

Legal basis and review date

• Restitution of Development Gains Act, Article 5
• Restitution of Development Gains Act, Article 11
• Restitution of Development Gains Act, Article 24
• Restitution of Development Gains Act, Article 26
• Enforcement Decree of the Restitution of Development Gains Act, Article 15
• Enforcement Decree of the Restitution of Development Gains Act, Article 16
• Enforcement Decree of the Restitution of Development Gains Act, Article 25-2
• Enforcement Decree of the Restitution of Development Gains Act, Article 29

Checked against the statutes on 2026-10-03

Statutes and public notices change, so each case needs to be checked individually. Statute titles are given in English for reference. The Korean statutes are the authoritative text.

Check these first

• Right after completion, gather the contracts and tax invoices for each project before they are scattered. The 40-day deadline is short.

Frequently asked questions