A. From August 1, 2004, the Plaintiff’s payment of value-added tax was made under the name of the Plaintiff for the lease business under subparagraph 403 of the building C in Songpa-gu, Seongbuk-gu, Sungnam-si, and the Defendant did not pay the value-added tax. On January 23, 2006, the Defendant seized the building C, Songpa-gu, Seoul, owned by the Plaintiff on January 23, 2006. After that, the Plaintiff sold the building to D on January 13, 2007, and D paid value-added tax 49,257,210 won in arrears in lieu of partial payment of the remainder on March 30, 207 pursuant to the agreement with the Plaintiff. 2) The Defendant again failed to pay value-added tax on the lease business under subparagraph 403 of the building C on October 19, 207.

After that, the Plaintiff sold the building to E on March 10, 2008, and E paid the value-added tax of KRW 33,667,580 in lieu of payment of part of the intermediate payment on April 1, 2008, in accordance with the agreement with the Plaintiff.

B. On April 10, 2013, the Plaintiff filed an application for grievance to revoke the value-added tax imposed on the Plaintiff, while the Plaintiff was not the actual entrepreneur of the leased business No. 403 of the B building C, and filed an application with the Plaintiff for grievance.

On April 22, 2013, the director of the tax office of the party branch decided to allow the Plaintiff to cancel the value-added tax imposed by deeming the Plaintiff’s grievance to be reasonable, and notify the Plaintiff thereof, and the name of the actual business operator of the leased business was changed from May 10, 2013 to F, who is the husband.

C. On September 24, 2014, the Seoul Administrative Court 2014Guhap68218 filed a lawsuit for the revocation of the rejection disposition against national tax refund against the director of the tax office, and the Defendant filed a lawsuit for the payment of the refund.

On June 19, 2015, the Seoul Administrative Court dismissed the lawsuit against the director of the branch office.