1. The plaintiff's claim is dismissed.

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

1. Facts of recognition;

가. 원고(위탁자인 주식회사 호박넝쿨로부터 위탁을 받았다)는 2009. 10. 23. 경기 가평군 청평면 청평리 837, 837-1 토지상의 ‘청평삼성쉐르빌’아파트(이하 ‘이 사건 아파트’라고 한다) 신축사업에 관하여 시공사인 피고와 이 사건 공사도급계약을 체결하였다.

B. Article 15(3) of the Special Conditions for the instant construction contract (hereinafter “instant provision”) provides that “The Defendant shall bear the taxes and public charges and the objects of the construction project, or any third party’s loss incurred prior to the delivery of the object of the construction project.”

C. The Defendant concluded an apartment balcony expansion contract with a certain number of buyers, as an option under the instant supply contract, and completed all of the balcony expansion works.

According to the above expansion construction contract, acquisition tax according to the balcony expansion construction project performed by the defendant is required to be borne by buyers.

On January 21, 2014, the head of Pyeongtaek-Gun deemed that the Plaintiff acquired apartment buildings completed the balcony expansion construction in accordance with the relevant statutes, such as the Local Tax Act, and accordingly, imposed acquisition tax of KRW 154,892,710 on the Plaintiff.

마. 한편 이 사건 아파트에 관하여 2012. 6. 29. 원고 명의로 소유권보존등기가 마쳐졌고, 원고와 위 호박넝쿨 사이에 체결된 신탁계약에 따르면 이 사건 아파트에 대한 취득세 등 제세공과금은 위 호박넝쿨이 부담하기로 약정하였다.

[Reasons for Recognition] Facts without dispute, Gap 1 to 5, Eul 1 to 3, the purport of the whole pleadings

2. Judgment on the plaintiff's assertion

A. The acquisition tax imposed by the head of Pyeongtaek-gu, the main point of the allegation falls under the tax and public charges related to the construction project incurred prior to the delivery of the instant apartment under the instant provision, and the Defendant should pay the Plaintiff KRW 154,892,710, acquisition tax incurred due to the balcony expansion project.

(b) judgment;