The development charge system, which seeks to redeem the unearned development gains from the property development, has been settled through such changes, due mainly to political and economic reasons, as temporary exemptions, deferment, reduction, adjustment of the charge rate, et cetera. Currently, development charges are imposed at a certain rate on the development gains that are incurred from development projects on both planned and individual locations. The industrial complex as a planned location has constructed mainly in a large-scaled complex for heavy chemical industries as the nation’s economy grows. However, there have been some problems as the accumulation of unsold sites and deterioration continues. Also, the industrial paradigm was changed to fostering new businesses, activation of localization, and construction of innovative bases. As a result, there are more demands for smaller-sized state-of-the-art industrial complex near city areas which easily enables to establish new businesses and recruit necessary personnel. Considering the unique characteristics of industrial complex development projects, the government separately regulates planned and systematic development, stabilization of property prices and guidelines to decide a sale price. In particular, an institutionalized limit should be applied in profit margin at an appropriate level when developers decide a sale price. As a consequence, there exist differences in time and profit level between the appropriate profits, which come out when developers decide sale price, and development gains, which are finalized after the approval date of construction to calculate development charges. Thus, a study on this matter seems necessary. The development charges have a nature of tax basically and are imposed on unrealized profits which come from a rise of property price after development. Therefore, specification in the calculation of development gains and the objective standard must be clearly defined for both imposers and payers. Meanwhile, by the ordinance of the central government or municipal entities, the sale price of industrial complex units should be determined, applying an appropriate profit margin rate on construction cost after deduction of capital costs. In other words, appropriate profits from the sale are realized profits after considering actual sale price and construction costs. The conclusion of this study is to find a way to partially redeem the development profits from industrial complex development projects based on the actually realized profits, which come out after the application of an appropriate profit margin rate.