1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. On December 3, 2009, the Plaintiff was a cooperative established to implement a housing reconstruction project in Seongbuk-gu Seoul, Seongbuk-gu, Seoul. The Defendant installed urban gas pipelines (hereinafter “instant gas pipelines”) on several occasions from June 1995 to December 2, 2006 in the project district for the Plaintiff’s implementation reconstruction project, and supplied urban gas on the underground around 192, Seongbuk-gu, Seoul, Yung-dong 192.

B. In the process of a reconstruction project, the Plaintiff requested the Defendant to remove the instant gas pipelines, and the Defendant, around August 26, 2015, calculated the cost of removal to the Plaintiff as KRW 18,219,00 (excluding value-added tax) and notified the remaining value as KRW 55,757,00 (excluding value-added tax), and the remaining value was calculated by deducting the depreciation amount calculated by applying the service life of 30 years to the cost for acquisition of the gas pipelines.

C. On September 2015, the Plaintiff paid KRW 81,373,600 to the Defendant by adding value-added tax to each of the above amounts.

[Ground of recognition] Facts without dispute, Gap evidence No. 1, Eul evidence No. 4, purport of the whole pleadings

2. Determination on the cause of the claim

A. The Plaintiff’s primary assertion (1) The Defendant is an urban gas business entity that ought to obtain approval from the Minister of Trade, Industry and Energy by setting urban gas charges and other supply terms and conditions pursuant to Article 20 of the Urban Gas Business Act, and the calculation method for each item of business expenses of urban gas companies under Article 7(2) of the “Standards for Calculating Costs for Supply of Urban Gas Companies” as amended on February 7, 2014 is as follows.

(2) Depreciation costs of tangible assets

1. Depreciation methods and service life i) Supply facilities (the method of depreciation of the main office and supply pipes and facilities annexed thereto under Article 2 of the Enforcement Rule of the Urban Gas Business Act shall be the straight line method, and the content year shall be the standard service life under the tax law at the time of acquisition of assets.