/usr/include/KF5/PimCommonAkonadi/ is in libkf5pimcommon-dev 4:17.12.3-0ubuntu1.
This file is owned by root:root, with mode 0o755.
..
/usr/include/KF5/PimCommonAkonadi/AnnotationDialog
/usr/include/KF5/PimCommonAkonadi/CheckedCollectionWidget
/usr/include/KF5/PimCommonAkonadi/CollectionAclPage
/usr/include/KF5/PimCommonAkonadi/CollectionAnnotationsAttribute
/usr/include/KF5/PimCommonAkonadi/CollectionTypeUtil
/usr/include/KF5/PimCommonAkonadi/ContentTypeWidget
/usr/include/KF5/PimCommonAkonadi/CreateResource
/usr/include/KF5/PimCommonAkonadi/FetchRecursiveCollectionsJob
/usr/include/KF5/PimCommonAkonadi/GenericPluginInterface
/usr/include/KF5/PimCommonAkonadi/ImapAclAttribute
/usr/include/KF5/PimCommonAkonadi/ImapResourceCapabilitiesManager
/usr/include/KF5/PimCommonAkonadi/IncidencesForWidget
/usr/include/KF5/PimCommonAkonadi/MailUtil
/usr/include/KF5/PimCommonAkonadi/ManageServerSideSubscriptionJob
/usr/include/KF5/PimCommonAkonadi/PluginInterface
/usr/include/KF5/PimCommonAkonadi/SelectMultiCollectionDialog