/usr/include/KF5/KIPI/ is in libkf5kipi-dev 17.12.3-0ubuntu1.
This file is owned by root:root, with mode 0o755.
..
/usr/include/KF5/KIPI/KIPI/
/usr/include/KF5/KIPI/KIPI/ConfigWidget
/usr/include/KF5/KIPI/KIPI/ImageCollection
/usr/include/KF5/KIPI/KIPI/ImageCollectionSelector
/usr/include/KF5/KIPI/KIPI/ImageCollectionShared
/usr/include/KF5/KIPI/KIPI/ImageInfo
/usr/include/KF5/KIPI/KIPI/ImageInfoShared
/usr/include/KF5/KIPI/KIPI/Interface
/usr/include/KF5/KIPI/KIPI/Plugin
/usr/include/KF5/KIPI/KIPI/PluginLoader
/usr/include/KF5/KIPI/KIPI/UploadWidget
/usr/include/KF5/KIPI/kipi/
/usr/include/KF5/KIPI/kipi/configwidget.h
/usr/include/KF5/KIPI/kipi/imagecollection.h
/usr/include/KF5/KIPI/kipi/imagecollectionselector.h
/usr/include/KF5/KIPI/kipi/imagecollectionshared.h
/usr/include/KF5/KIPI/kipi/imageinfo.h
/usr/include/KF5/KIPI/kipi/imageinfoshared.h
/usr/include/KF5/KIPI/kipi/interface.h
/usr/include/KF5/KIPI/kipi/libkipi_config.h
/usr/include/KF5/KIPI/kipi/libkipi_export.h
/usr/include/KF5/KIPI/kipi/plugin.h
/usr/include/KF5/KIPI/kipi/pluginloader.h
/usr/include/KF5/KIPI/kipi/uploadwidget.h