1. The plaintiff's claim is dismissed.

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

Basic Facts

On October 201, the Defendant requested the Korea Institute for Industrial Assessment (hereinafter referred to as the “Korea Institute for Industrial Assessment”) which is an incorporated foundation, a cost accounting service agency (hereinafter referred to as the “Korea Institute for Industrial Assessment”), to calculate the cost, and subsequently, on December 20, 201, the Defendant determined the annual business budget for the services for collecting, transporting and disposing of food wastes on behalf of multi-family housing as KRW 67,91,970 (basic amount: KRW 2,347 per household), which is calculated by the said researcher, as the annual business budget for the services for collecting, transporting and disposing of food wastes on behalf of multi-family housing.

The Korea Industrial Assessment Institute applied the depreciation costs of 43,078,357 of vehicles collected and transported on a basis of six years in durable years pursuant to the Regulations on the Calculation Method of Cost Calculation for Transport for Domestic Waste (Notice of the Ministry of Environment No. 2011-147, Oct. 11, 2011; hereinafter “Notification of the instant case”) to the Korea Industrial Assessment Institute. The relevant details of the instant Notice are as follows:

Article 1 (Purpose) The purpose of this Public Notice is to prescribe matters necessary for the detailed cost calculation when the Special Do Governor, the head of a Si/Gun/Gu, or the head of the Gu entrusts the collection and transportation of domestic wastes on behalf of another person pursuant to Article 15-2 of the

Article 2 (Definitions) The term "cost" means the total amount of labor costs and expenses necessary for carrying out services for the collection and transportation of household wastes.

When intending to calculate the cost of services under Article 3 (Calculation Method), it shall be calculated in accordance with the attached Form on the basis of the basic statement specifying the grounds for calculation by item.

2. Expenses:

(a) Costs excluding labor costs among service costs required for the collection and transportation of household wastes as defined in expenses, shall be classified into general management expenses incurred in the management activities sector for the maintenance of enterprises;

C. (2) Depreciation costs of the cost of the vehicle will take the largest proportion of the depreciation costs of the vehicle in the service of collecting and transporting household wastes, and the depreciation costs of the vehicle shall be currently local governments.