1. The following part of the judgment of the first instance shall be revoked:

The plaintiff's primary claim is an additional charge and an additional charge.

1. The reasoning of the judgment of the court of first instance concerning this case is to be explained by the court of first instance, with the exception that the part after the "2. D. judgment" of the judgment of the court of first instance is to be deleted from 16th to 18th, and the corresponding part of the reasoning of the judgment of the court of first instance is to be stated in each corresponding part of the judgment of the court of first instance, and thus, it is to be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. (1) With respect to the main claim, the head of a Si/Gun shall collect additional dues or aggravated additional dues according to the example of a disposition on default of local taxes if a person doing an infrastructure cost-bearing development act fails to pay the expenses with respect to the main claim (Article 72(4) of the National Land Planning and Utilization Act and Article 27(1) and (2) and Article 28(1) and (4) of the Local Tax Act. If a national tax is not paid by the due date, additional dues or increased additional dues are a kind of incidental tax imposed as a result of a disposition on default of local taxes. If a national tax is not paid by the due date, the additional dues or increased additional dues are naturally incurred if a national tax is not paid by the due date without the due date of payment by the due date of payment by the due date of payment by the due date of the person who has the authority to impose tax, and if the demand for payment by the due date without the due date of payment by the due date of payment by the due date of the notice to commence the collection procedure.