1. Revocation of the first instance judgment.

2. The second period of January 1, 2016 by the director of the Seodaemun Tax Office against the Plaintiff.

(1) 21,186 30, 368, 361, 49 - 161, 867 - The value of the above market value of the land and the building - the value of which shall be calculated on June 30, 2012 by G 30, 205 - 341, 46 - 20, 364 - 96 - 146 - 20, 364 - 96 - 1, 364 - 1, 205 - 96 - 46 1, 205 - 96 - 1, 205 46 - 1, 206 - 46 1, 206 - 3, 205 - 94 - 1, 206 - 94 - 1, 2010

D. 1) According to the above facts, G is the Plaintiff’s specially related person under the Value-Added Tax Act and the Income Tax Act (Article 12(2) of the Value-Added Tax Act, Article 26(1) of the Enforcement Decree of the Value-Added Tax Act, Article 98(1) of the Enforcement Decree of the Income Tax Act, and Article 1-2(3)1(a) of the Enforcement Decree of the Framework Act on National Taxes. Article 29(4)2 of the Value-Added Tax Act provides the service to