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

A. On October 29, 2010, the Plaintiff owned a building with three floors above ground and four thousand square meters above the total floor area of 4,142.9 square meters (hereinafter “instant building”) on the land for the purpose of financial facilities (offices) and sales facilities (Bma) on the land outside Yong-gun, Jeonnam-gun, Young-gu, and one parcel (hereinafter “instant building”).

B. On January 10, 2011, the Defendant calculated the amount of wastewater generated from the construction of the instant building as of 62.1 cubic meters of cubic meters of water, and imposed 78,561,000 won on the Plaintiff pursuant to Article 61(1) and (3) of the Sewerage Act and Article 22 of the Mine-gun Sewerage Use Ordinance (hereinafter “instant Ordinance”).

[Ground of recognition] Facts without dispute, Gap evidence 7, Eul evidence 1 and 2, the purport of the whole pleadings

2. The parties' arguments and relevant statutes;

A. The Plaintiff’s assertion 1) The amount borne by the sewerage burden falls under the charges under Article 8 of the Agricultural Cooperatives Act. The instant disposition is related to the Plaintiff’s property and business by newly constructing the instant building to promote the farmers’ practical benefit business. The Defendant himself stated that the use of the building was stated in the notice of disposition in the Plaintiff’s business and sales store, and that the Defendant disposed of the Plaintiff’s property and business. As such, the amount borne by the sewerage burden is the Agricultural Cooperatives Act (hereinafter “Agricultural Cooperatives Act”).

(2) The instant disposition constitutes charges under Article 8. 2) Article 8 of the Agricultural Cooperatives Act provides that the agricultural cooperative’s business and property are exempted from charges other than those of the State and local governments, and there is no special provision excluding the application of Article 8 of the Agricultural Cooperatives Act to the Sewerage Act, which is a special law on exemption from charges, the agricultural cooperative’s special law on exemption from charges. Thus, the instant disposition is subject to prior application.