1. On July 19, 2013, the Defendant’s disposition imposing KRW 168,531,200 on the Plaintiff on the amount borne by the sewerage burden shall be revoked.

2...

1. Details of the disposition;

A. The Plaintiff is a company that runs the entrusted wastewater treatment business and the wastewater reuse business with the permission for the installation of wastewater discharge facilities under Article 33 of the Water Quality and Aquatic Ecosystem Conservation Act (hereinafter “Water Quality Conservation Act”), and has discharged wastewater by treating wastewater through its own wastewater discharge facilities. From around 2008, the Plaintiff has discharged the wastewater finally through its own wastewater treatment facilities through its own wastewater discharge facilities.

B. As the Plaintiff’s final discharge of wastewater under the Water Quality and Aquatic Ecosystem Conservation Act (hereinafter “Water Quality Conservation Act”) through a public sewage treatment plant below the standards for effluent water quality, the Defendant imposed a penalty surcharge only when the wastewater discharge facility’s permissible discharge level exceeds the wastewater discharge quantity reported prior to the point of time ( August 9, 199) that the same applies as the standards for effluent water quality of a public sewage treatment plant (hereinafter “instant disposition”) on the premise that the Plaintiff’s final discharge of wastewater below the standards for effluent water quality by using a public sewage treatment plant, or applied a retroactive application only to an increase in the wastewater discharge quantity for the last five years for which a person responsible for sewerage charges may be imposed according to the extinctive prescription of a local tax collection right under Article 39 of the Framework Act on Local Taxes (hereinafter “instant disposition”). On July 19,

[Reasons for Recognition] Unsatisfy, Gap evidence Nos. 1-4, 6, and 7, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s instant disposition should be revoked on the grounds that it is unlawful for the following reasons.

1) Under the premise that “wastewater” is included in “sewage” as stipulated in Article 61(1) of the Sewerage Act, the Defendant imposed a sewerage burden on wastewater discharged by the Plaintiff. However, given that wastewater and sewage are different in the applicable statutes and regulatory methods, the Defendant is prohibited from imposing a sewage burden on “wastewater.”