1. The defendant's appeal is dismissed.

2. According to the expansion of the purport of the claim by this court, the defendant 33,463.

1. Facts of recognition;

A. On March 14, 2016, the Defendant awarded a contract for the construction of the instant building C detached housing and the second class neighborhood living facilities (hereinafter “instant building”) to the Plaintiff at the time of construction completion, with the construction cost of KRW 950 million (excluding value-added tax). Of the construction cost, the Defendant paid the down payment of KRW 150 million up to March 30, 2016, the first intermediate payment of KRW 150 million and the second intermediate payment of KRW 200 million up to September 20, 2016, respectively.

(hereinafter “instant contract”). (b)

The instant construction was completed around February 23, 2017 and was approved for the use of the instant building around that time.

C. From March 15, 2016 to July 31, 2017, the Defendant paid to the Plaintiff KRW 810,300,000 as the instant construction cost. D.

On the other hand, the Plaintiff, without issuing a tax invoice directly to the Defendant regarding the instant construction project, issued a tax invoice equivalent to KRW 615,369,369 in total of the value of supply provided by a supplier and subcontractor of its materials who is supplied with the Defendant.

E. After the completion of the instant construction project, the Defendant reported construction cost of KRW 950 million to the tax authority under the instant contract. On May 1, 2019, the Defendant notified the Plaintiff of the pre-announcement of taxation on KRW 95 million and additional tax of KRW 51,614,500,000, as well as KRW 51,614,50.

【Ground of recognition】 The fact that there has been no dispute, entry of Gap 1 through 5, 7 through 13 (including branch numbers), and the purport of whole pleadings

2. Determination as to the cause of action

A. Where an entrepreneur supplies goods or services, Article 31 of the Value-Added Tax Act provides that an amount equivalent to the value-added tax shall be collected from the person who receives the supply of the goods or services shall ultimately be transferred in sequence to the final consumer.