All appeals by the plaintiffs are dismissed.

The costs of appeal are assessed against the plaintiffs.

The purport of the claim and the appeal.

Details of the disposition

On August 5, 2013, Plaintiff A registered a new housing sales business operator with the trade name “F”. On March 2014, Plaintiff A newly built an aggregate building with the name “H” in the name of “H” on the land of Bupyeong-gu Incheon Metropolitan Government, Bupyeong-gu, Incheon around 343.1 square meters, and sold the said officetel 12, which was registered as business facilities on the building ledger in the first taxable period of value added tax in 2014.

Plaintiff

On March 5, 2014, A registered a new housing sales business operator with the trade name “I”, and newly constructed an aggregate building of the first floor and the tenth floor size (office 45) under the name of “H” on the land of the 673.6 square meters in Bupyeong-gu Incheon Metropolitan Government, Bupyeong-gu, Incheon, by obtaining permission from the competent authorities, and then sold the above officetel 45 registered as business facilities on the building ledger in the second additional value taxable period of value added tax in 2014.

Plaintiff

A, B, and B registered a new housing sales business operator with the trade name “K” on June 5, 2013. After obtaining permission from the competent authority, the Plaintiff newly constructed an aggregate building with the name of “H” on the land of Bupyeong-gu Incheon Metropolitan Government Lbubro 336.3 square meters on December 2013, and sold the said officetel 12, which was registered as business facilities on the building ledger in the first additional taxable period of value in 2014.

Plaintiff

C, D Plaintiff C, and D registered a new housing sales business operator on July 3, 2014 with the trade name “M,” and on January 3, 2015, after obtaining permission from the competent authority, constructed an aggregate building with the name “O” on the land of Bupyeong-gu, Incheon, Bupyeong-gu N, 590.8 square meters on the ground of “O” in the name of “O,” and sold the said officetel 26, which was registered as business facilities on the building ledger in the first taxable period of value added tax in 2015.

Plaintiff

D, Plaintiff D, and E sell new housing in the name of “P” on November 3, 2014.