1. All of the plaintiff's claims are dismissed.

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

1. Real estate sales/real estate rental business on December 20, 2014, No. D B106-B108 of the real estate sales/real estate rental business/real estate rental business on January 20, 2015 / Real estate sales/real estate rental business E B116 No. 2116, Jan. 25, 2015

A. On November 21, 2014, the Plaintiff entered into a sales contract with the Korea Housing Guarantee Co., Ltd. and Busan Gangseo-gu building C4 Dong B101-B120 (hereinafter referred to as “individual number of stores”), and completed business registration as real estate sales business or real estate rental business for each shop.

The business registration status of individual stores at issue in this case shall be as follows:

The transferee of the date of concluding a real estate sale contract (cost) No. 52,744, G 100 B102-B105, December 18, 2014; H 210,976, 400 B106-B108, December 2, 2014, No. 300,000,000 B116, December 19, 2014; and F 100,000,000,000,000 on December 19, 2014

B. On December 2, 2014, the Plaintiff entered into a sales contract with F on the said individual store (hereinafter “each of the instant sales contracts”), including the fact that it entered into a sales contract with F on December 2, 2014 to B108 (hereinafter “each of the instant sales contracts”), and at the time of reporting the first value-added tax in 2014 and 2015, the Plaintiff did not regard the transfer of the said individual store as “transfer of business” under Article 10(8)2 of the Value-Added Tax Act and Article 23 of the Enforcement Decree of the same Act, and did not issue a tax invoice. The said sales price was not included in the sales amount at the time of reporting the second and the first value-added tax in 2014.

C. The Busan Regional Tax Office: (a) deemed that the Plaintiff transferred real estate as a real estate sales broker and omitted the declaration of value-added tax; and (b) ordered the Defendant to correct the instant sales contract; and (c) the Defendant deemed that each of the instant sales contracts constituted the supply of goods subject to value-added tax, not the comprehensive business transfer; and (d) on December 2, 2016, value-added tax No. 18,646,400 won on December 2, 2015; (b) Value-Added Tax No. 25,673,300 won on January 4, 2017; and (c) January