1. The Defendant (Counterclaim Plaintiff) paid KRW 11,368,250 to the Plaintiff (Counterclaim Defendant) and the amount from May 19, 2018 to July 4, 2019.

A principal lawsuit and counterclaim shall also be deemed a principal lawsuit and counterclaim.

1. Basic facts

A. On December 22, 2006, the Defendant acquired ownership of the 13th floor building in Ulsan-gu, Ulsan-gu, Seoul-do.

On January 12, 2010, the Plaintiff entered into a lease agreement with the Defendant on the part of the 7th and the 8th among the above buildings (hereinafter “instant lease agreement”) and operated a private teaching institute with D, namely, D from the above lease agreement until February 2017.

Article 7 (Removal and Restoration of Facilities within Object of Lease) If the plaintiff is notified of cancellation by the plaintiff due to the expiration of the period specified in Article 2, or if the plaintiff wishes to cancel the facilities within the object of lease prior to the expiration of the contract period under the circumstances of the defendant or the plaintiff, the plaintiff shall remove and restore the facilities (such as electricity, telephone, floor, ceiling, square, paint, paint, paint, sign, etc.) at the expense of the plaintiff, if he mashs and damages the facilities within the object of lease, at the expense of the defendant's supervision and attendance.

In addition, compensation for snow and equipment can not be separately claimed at the time of the installation of the equipment.

Article 20 (Public Notice) The defendant may collect, in addition to the plaintiff's management expenses, only the charges for causing traffic congestion, environmental improvement charges, and all kinds of public charges to which additional application is applied, which are incurred in leasing the leased article under Article 1 of the contract to the plaintiff.

B. In receiving management expenses from the Plaintiff, the Defendant received management expenses including electric and water use fees, and received management expenses by imposing value-added tax on the entire management expenses.

[Grounds for recognition] Each entry of Gap 1 through 5 (including paper numbers) and the purport of the whole pleadings.

2. The parties' assertion

A. The plaintiff's assertion (1) The defendant may impose value-added tax on the plaintiff, who is the tenant, on public charges such as electricity charges, water charges, traffic inducement charges, and environmental improvement charges, except general management expenses.