1. The defendant's appeal is dismissed.

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

3. The judgment of the court of first instance is subject to Paragraph (1).

1. Basic facts

A. The Plaintiff is the managing body of the building A (hereinafter “instant building”), a main complex building of the five and ten floors above the ground in Ansan-si, and the Defendant is the owner who was awarded a voluntary auction on October 20, 2015 with respect to the part of subparagraph 201 among the instant building (hereinafter “instant real estate”).

B. The total area of the instant building is 5,610 square meters (1848.72 square meters), and the management fee for the instant building was calculated by dividing the total management fee by the total horizontal numbers pursuant to Article 37 of the management rules, and then multiplying the unit price per square meter by the total horizontal numbers, and then multiplying the relevant household’s ordinary numbers. Article 37(1) of the management rules lists the general management expenses, cleaning expenses, garbage collection expenses, disinfection expenses, elevator maintenance expenses, repair and maintenance expenses, heating and cooling expenses, special repair expenses, special repair expenses, fire insurance premiums, electricity and tap water use fees, expenses, litigation expenses, and other items of actual use stipulated in relevant Acts and subordinate statutes.

C. From April 1, 2014 to October 2015, the former owner of the instant real estate unpaid KRW 11.383,580, late 2,171,730 of the principal of the management expenses from April 1, 2014 to the management expenses, and the details of each section for common use and exclusive use management expenses are as follows.

According to the statement of evidence No. 9-2, No. 10, and No. 15 of the amount of the management fee for common use area A, the management fee for the store in this case consists of general management expenses, management and maintenance expenses, elevator maintenance expenses, fire-fighting management expenses, disinfection expenses, septic tank management expenses, fire insurance expenses, fire insurance expenses, special repair reserve funds, accounting maintenance expenses, electricity maintenance expenses, electricity fees, common electricity fees, electricity funds, common water supply fees, repair reserve, maintenance expenses, value-added tax, and the management fee for exclusive use area in this case seems to be the household electricity fees, electricity funds and value-added tax.

Value-added tax on the management fees for exclusive use of KRW 2,171,730, which is the aggregate of the arrears of KRW 9,793,743, January 2014 to October 2015, for the electricity charges of KRW 1,234,440, for the electricity charges of KRW 1,234,440.