1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. Basic facts

A. On October 201, the Defendant requested the Korea Institute for Industrial Evaluation (hereinafter “Korea Institute for Industrial Evaluation”) to calculate cost, a foundation, which is the cost accounting service period.

On December 20, 2011, the Defendant issued a new bidding notice (hereinafter referred to as the “instant bidding notice”) with regard to the vicarious performance of the collection, transportation, and disposal of food waste in the Daegu Metropolitan City, Seo-gu (Seoul Metropolitan City, Jincheon-dong, merchants2 Dong, Dongwon-dong, Dowon-dong, hereinafter referred to as “three zones”) and four zones (merchants 13 Dong-dong, Dong-dong, Dong-dong, Dong-dong, 12 Dong-dong, and Dong-dong; hereinafter referred to as “four zones”) and the annual project budget calculated by the said researcher as an annual project budget.

B. In accordance with the provision on the method of calculating the cost calculation for a contract for transporting domestic wastes on behalf of the Republic of Korea (Notice of the Ministry of Environment No. 201-147, Oct. 11, 2011; hereinafter “instant notice”), the Korea Institute of Industrial Evaluation applied KRW 65,885,644, and KRW 973 as the depreciation cost of the collected and transported vehicle for three zones based on six years in durable years, respectively. The relevant content in the instant notice is as follows.

Article 1 (Purpose) The purpose of this Public Notice is to prescribe matters necessary for the detailed cost calculation when the Special Do Governor, the head of a Si/Gun/Gu, or the head of the Gu entrusts the collection and transportation of domestic wastes on behalf of another person pursuant to Article 15-2 of the

Article 2 (Definitions) The term "cost" means the total amount of labor costs and expenses necessary for carrying out services for the collection and transportation of household wastes.

When intending to calculate the cost of services under Article 3 (Calculation Method), it shall be calculated in accordance with the attached Form on the basis of the basic statement specifying the grounds for calculation by item.

2. Expenses:

(a) The term "cost" means the cost, excluding labor cost among service cost, required for the definition of the cost of collecting and transporting household wastes;