1. The plaintiff's claim is dismissed.

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

1. The Plaintiff’s assertion that the value-added tax for the first period of January 2009, which occurred from the general supply of housing exceeding national housing scale, was paid by filing a return with the Defendant’s Central Tax Office, and the amount of the building supplied was KRW 2,266,178,270, which actually exceeds the amount of the building supplied, thereby causing an error of KRW 49,642,018, which is an excessive amount of KRW 1,769,758,094, and thus, the Defendant is obligated to return the said amount

2. Determination-added tax is a tax on the method of tax return, in principle, the taxpayer's tax liability is specifically determined by the act of setting a tax base and amount of tax and the act of payment is the performance of specific tax obligation confirmed by the return, and the State or a local government holds the tax amount paid based on the tax claim so finalized. Thus, unless the taxpayer's act of filing a return is null and void as a result of a serious and obvious defect, it cannot be immediately deemed as unjust enrichment. Here, as to whether the act of filing a return constitutes null and void as a matter of course due to a significant and obvious defect, the purpose, meaning, function, and legal remedy for the act of filing a return should be examined as a basis for the act of filing a return, and as to whether the act of filing a return

(See Supreme Court Decision 94Da60363 Decided December 5, 1995, and Supreme Court Decision 2003Da43346 Decided May 12, 2005, etc.). Even based on the Plaintiff’s assertion itself, the Plaintiff paid the value-added tax on the ground of inevitable circumstances, not on the ground that the Plaintiff paid the said value-added tax, but on the other hand, the Plaintiff paid the said value-added tax on its own, rather than on the ground that the Plaintiff was aware that the Plaintiff did not have any tax liability, but on the other hand, paid the said value-added tax on its own.