2. The costs of the lawsuit are assessed against the defendant.

A. On January 26, 2006, the Plaintiff: (a) constructed school facilities at its own expense with the ○ Office of Education; (b) reverted the ownership to the competent authority; and (c) concluded a concession agreement for private-private investment projects under the Act on Private-Private Investment in Infrastructure (hereinafter “Private Investment Act”); and (b) concluded on December 21, 2007, with the content that the content of the above agreement was partially modified (hereinafter “instant concession agreement”).

B. The Plaintiff newly constructed ○○ Elementary School, ○ Middle School, ○○ Female High School, etc. (hereinafter “instant facilities”) until January 30, 208, and provided it to each competent authority (○○ Elementary School: ○○○ Metropolitan City, ○○○ Educational Support Office, ○○ Middle School: ○○○ : ○○ ○○ : ○○ ○○ : ○○ : ○○ ○○ : ○○ : ○○ : ○○ : ○○ : ○ ○ : ○ : ○ ○ : ○○ : ○ : ○ ○ : ○○ : ○ : ○ : ○ 2010, 2010, 36, 216, 2016, 30, 201, 20, 316, 201, 213, 2010, 213, 2010, 2136, 20140.

D. On February 9, 2015, the Plaintiff filed a request for a trial with the Tax Tribunal, but the said request was dismissed on March 31, 2015.

2. Whether the disposition of this case is legitimate

The Plaintiff, at its own expense, provided the pertinent facilities to the competent administrative agency in accordance with the instant concession agreement, and received the price for such facilities as the rent for facilities. The substance is merely the payment of the price for the provision of the facilities in installments. Therefore, the instant disposition based on the premise that the Plaintiff is a real estate rental agent is unlawful.

(b) as shown in the attached Form of the relevant statutes.

C. Determination

1) Facts of recognition

The following facts may be acknowledged in full view of the purport of the entire pleadings.

① The Plaintiff entered into the instant concession agreement pursuant to subparagraph 2 of Article 4 of the Private Investment Act, and the main contents of the instant concession agreement are as follows.

- The private sector shall design, construct, maintain, manage, and operate each facility and provide financing for the implementation of the project, and the Office of Education shall grant its management and operation rights and pay its rents.

- The funds invested by the project operator for the construction of the project facilities shall be recovered from the rents determined and paid in accordance with the provisions of this Convention, and the cost of the operation of the facility shall be recovered from the operating cost (the implementation method of the project in Article II).

"The rent" means the price for the provision of the project facilities which the project implementer receives by means of equal installments of principal and interest as the competent authority during the period for the establishment of the management and operation rights, and the "operating cost" means personnel expenses, fuel expenses, operating expenses, replacement expenses for operating facilities, incidental expenses, and all other expenses paid by the project implementer to the competent authority in accordance with this Convention for the period for the establishment of the management and operation rights (Definition of the terms in Article 3), and the ownership of the project facilities shall be reverted to the competent authority upon the completion of the project facilities (ownership of the right of ownership in Article 9).

-The duration for the establishment of the management and operation rights for the project facilities as specified in this Convention shall be twenty years (the duration for the establishment of the right to manage and operate Article X).

- The concessionaire shall lease the project facilities to the competent authority on the basis of the management and operation rights prescribed in this Convention as well as properly maintain, manage and operate the project facilities in accordance with this Convention. The concessionaire shall be paid the operating expenses of the facilities by the competent authority (the exercise of the management and operation rights of Article 38) as prescribed in this Convention.

- The term of the management and operation rights under the terms of this Convention shall be the duration of the lease and the terms of the lease to allow the concessionaire to use the project facilities and the competent authority to pay the rents for them (Article 39).

Upon the conclusion of this Convention, the lease contract referred to in paragraph (1) is deemed to have been concluded at the same time, and it does not require a separate method of contract for the lease, and the right to manage and operate shall have the effect of the lease during the period for the establishment of the management and operation right. In such cases, the commencement date of the period for the establishment of the management and operation right shall be the commencement

- For the first five years after the commencement of the lease of the business facilities, the rate of rent that the competent authority pays to the project operator on a quarterly basis shall be calculated by reflecting the business rate calculated in accordance with paragraph 2 of Article 53. The rent shall be calculated by applying the formula of division of principal and interest. If it is intended to adjust the rent with the reasons for the change of total private investment expenses under this Convention, it shall reflect this in order to determine the rent by the method of calculating the rent (the calculation of

-The rent shall be adjusted once every five years after the commencement of the lease of the operating facility in accordance with Article 54 (Adjustment of Business Profits), with the rate of return adjusted in accordance with Article 54 (Adjustment of Income).

② By January 30, 2008, the Plaintiff newly constructed the instant facilities in accordance with the instant concession agreement and provided them to the competent authority, and performed the duties of managing and operating the instant facilities. From the third quarter of 2010, the Plaintiff received from the competent authority the government payments under the name of rent and operating expenses, respectively.

③ The Plaintiff reported value-added tax as revenue from real estate management business with respect to rent and operating expenses received from the competent authority, and submitted a detailed statement of real estate rental price from the first quarter of 2014.

2) Determination

According to the above facts, the concession agreement of this case is based on the basic structure that the plaintiff constructed the theory of this case at his own expense and vests its ownership to the competent authority, and the funds invested by the plaintiff for the construction of the facility of this case are collected as the rent calculated in accordance with the concession agreement of this case. There was no separate lease contract between the plaintiff and the competent authority in addition to the concession agreement of this case. Unlike the general lease agreement, the rent for the facility of this case is calculated in a lump sum in the manner that reflects the business profit rate under the concession of this case to the total private investment cost invested by the plaintiff, and was agreed to pay the plaintiff the total private investment cost invested by the plaintiff in 20 years during the establishment period of the right to manage and operate the facility of this case by equal installments of principal and interest. Accordingly, although the term of lease and rent under the concession of this case is used in the concession of this case and the Private Investment Act, it is reasonable to view that the money actually paid by the plaintiff as the name of rent

Furthermore, Article 4 subparagraph 2 of the Public-Private Partnerships Act was newly established in the manner that the State or a local government recognizes the right to manage infrastructure facilities for a certain period of time when the State or a local government implements a public-private partnership project with respect to the method of holding ownership of infrastructure facilities. As the amendment was made on January 27, 2005 by Act No. 7386, Article 4 subparagraph 2 of the Public-Private Partnerships Act was to recognize the project implementer the right to manage infrastructure facilities and to lease, use, and profit from the infrastructure facilities to the State or a local government. In such a case, the above provision is intended to activate private investment by compensating the project implementer's investment cost for the facilities that the project implementer is difficult to directly operate the infrastructure or it is difficult to recover the investment cost only by operating the infrastructure, and it appears that the State or a local government has the legislative intent to divide the financial burden of the State or the local government by paying the above investment cost in the form of rent over a long-term period. Therefore, it is reasonable to deem the rent paid by the Plaintiff as the project implementer.

Therefore, deeming the money received by the Plaintiff pursuant to the instant concession agreement as a long-term installment in accordance with its substance accords with the principle of substantial taxation. As such, the disposition of this case on the ground that the Plaintiff failed to submit a detailed statement of real estate rental price on the premise that the Plaintiff is a real estate rental business entity is illegal.

3. Conclusion

If so, the plaintiff's claim is justified.