All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

The grounds of appeal are examined.

1. Case summary

A. (1) On December 24, 2014, Plaintiff A and B registered a business entity, such as a new housing sales business, with the trade name of “G,” the Plaintiff’s main building: (a) newly constructed a “N apartment,” a main building consisting of 40 households of multi-household 734.5 square meters in Seo-gu Busan, Seo-gu, Busan, with the permission of the competent administrative agency; and (b) sold it from 2016 after obtaining approval for use; (c) the sales of two households of officetels registered as business facilities on the building registry, were conducted in the taxable period of value-added tax for the first and second years in 2017.

(2) With the trade name of “W”, Plaintiff C newly built a “R building,” a main building consisting of 16 households and 7 officetels units on the ground of 165.3 square meters of Busan Jin-gu Q 165.3 square meters. Among them, the sales of 7 households in the public account book were carried out in the second taxable period of value added tax in 2013. ② The name of “X” was the trade name of 16 households and 4 households in Busan-gu Yandong-gu Y 528.8 square meters of multi-household 16 households and 16 households in office. From among them, the sales of 4 households in office-based officetels was carried out in the second taxable period of value added to 20 years in Busan-gu Y 2014, and the sales of 10 households in office-based officetels 20 years in Busan-gu 20, 2015.

(3) The Plaintiff D is a main building consisting of 8 households and 2 households of multi-household houses on the ground of 181.4 square meters in Busan Dong-gu, Busan, the Dong-gu, Busan, with the trade name of “L”.