1. The plaintiff's claim is dismissed.

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

1. The Plaintiff’s assertion as to the cause of the claim is the owner of the Dong-gu Daejeon Building C (hereinafter “instant building”). The Defendant leased the first underground floor from the Plaintiff. Of the instant building, the first underground floor of the instant building is a dance hall and an entertainment drinking house with the Defendant’s operation of a camera on the first underground floor. From 2012 to 2014 under the Local Tax Act, property tax of KRW 67,976,930 was imposed on the instant building and its site.

Since 67,976,930 won of heavy taxation is imposed on the defendant's carpet business, and the defendant is obligated to ultimately bear this obligation, the defendant is obligated to return 67,976,930 won of heavy taxation to the plaintiff as unjust enrichment.

2. Unless otherwise agreed by the parties, in full view of the following circumstances: (a) barring any special agreement between the parties, the lessee is not obliged to pay the rent to the lessor for the use and profit-making of the leased object; (b) it is difficult to deem that the lessee is obligated to pay the rent by the time limit for the lease object, such as property tax, and there is no content as to the burden of property tax imposed heavy on the lease agreement made between the Plaintiff and the Defendant; and (c) it is insufficient to recognize that the entries in the items of subparagraphs A and

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and it is so decided as per Disposition.