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. On October 19, 2001, the Plaintiff and the Incheon Jung-gu Incheon Metropolitan City Incheon Metropolitan City Incheon Metropolitan City Incheon Metropolitan City Incheon Metropolitan City Committee for the registration of preservation of ownership on June 30, 2004, the Plaintiff, as a project implementer, prepared a “written concession agreement for business use facilities project,” stating that the Plaintiff would vest the ownership of the facilities in the Incheon Metropolitan City for the period of 50 years after constructing the business use facilities in the Seoul Metropolitan City and owning them for the period of 50 years of land use.

B. On August 28, 2002, the Defendant entered into an officetel supply contract with the Plaintiff on the instant officetel E with the content that the right to use the said officetel was sold in the amount of KRW 103,510,000 during the Plaintiff’s land use period (hereinafter “instant supply contract”), and paid the Plaintiff the price in full around May 2004.

C. Article 13 of the instant supply contract provides that “A (the Plaintiff) shall bear the tax and public charges of the instant officetel prior to the due date of payment of the remainder, and if the tax base date of the instant officetel is subsequent to the due date, the Defendant shall bear the Defendant, regardless of whether the remainder is fully paid or occupied by the Defendant (the Defendant).”

The head of Jung-gu Incheon Metropolitan City imposed property tax (including local resource tax and local education tax), traffic inducement charges, and environmental improvement charges on the Plaintiff, who is the owner of the instant officetel, and the Plaintiff paid the following tax imposed on the instant officetel E from 2013 to 2016.

(unit: 158,420 52,693 2014 193,490 52,693 (second half) 5,570 (second half) 3,040 2015 196,870 50,470 (second half).