Daelim Industrial Co., Ltd. is a Korean Engineering and Construction company. In 1966, Daelim became Korea's first company to work on an overseas construction project by entering the Vietnamese market.
Gross Lease. A lease in which the tenant pays a flat sum for rent out of which the landlord must pay all expenses such as taxes, insurance, maintenance, utilities, etc. Under this lease structure, all the tenant is responsible paying for is their stated rental rate, all other expenses are borne by the landlord. Full Service Lease. A lease which the tenant pays an all-inclusive rental rate which includes operating expenses and real estate taxes for the first year or Base Year.
As others have told you, normally the landlord/owner pays real estate taxes on the property they own. Unless your lease states that you pay them. Commercial property is different. In a way, a tenant pays for the taxes or mortgage because of the rental paid to the owner/landlord.