1. The Defendant imposed value-added tax on the Plaintiff on January 4, 2016, respectively.

(c) The name of the other party to the contract;

Article 13 (Maintenance and Maintenance) The entrusted business operator shall maintain and repair the part of the entrusted project, i.e., when the entrusted project is worn out or damaged for use, such as machinery, equipment, fixtures, etc., and the cost of repair and maintenance required therefor shall be borne by

Article 14 (Liability for Taxes and Public Charges, etc.) (1) Taxes and public charges (such as electricity charges, water supply and drainage charges, air-conditioning and heating expenses, food, and expenses for treating infectious diseases, etc.) generated from business place taxes and public funeral parlors shall be borne

1. It shall be imposed by applying the ratio of the area of a funeral hall to the total area of a hospital because it is difficult to separately calculate the funeral hall because of operation of boiler, freezing and air conditioning equipment used for the entire hospital;

Provided, That the area of the hospital office shall be excluded from the area of the funeral hall, and the area of the hospital office shall be applied by 80% of the area of the hospital.

[Calculation Method]* The total area of a funeral hall 447 square meters/ Hospital 10,80 square meters x 100 percent = 4.14 percent x 600.4 percent of the total funeral hall area - 153.3 square meters of the direct funeral hall area (56.9 square meters of an empty space, 10.1 square meters of funeral supplies/ exhibition room, 14.1 square meters of the hold room, 18.1 square meters of the common corridor, 50.7 square meters of public corridor, 3.4 square meters of the E/V PIT room)* If the above area is different, it shall be calculated in the same manner as above.

(3) Installation of computer programs necessary for the operation of funeral parlors and maintenance and repair fees therefor shall be borne by them.

(4) Funeral home cleaning personnel and expenses shall be borne by them.

Article 15 (Direction and Supervision of Contracts for Operation of Entrusted Business) A person shall be subject to supervision of employees of a hospital funeral hall management and operation of the funeral hall in performing a contract for operation of entrusted business of a funeral hall, and other matters not specified shall be subject to the direction of the head

(1) A shall manage and inspect all facilities management, cleaning conditions, sales conditions of other goods, etc. at funeral parlors.

(2) B shall prepare a daily inspection date, etc. and comply with a hospital's request for inspection.

(3) Eul shall efficiently manage the corpse.