1. Penalty taxes of KRW 19,245,510 among the value-added tax of KRW 42,140,470 on July 1, 201, 208, which was imposed by the Defendant on the Plaintiff, and KRW 19,245,510 on the Plaintiff, and KRW 13,203.

1. Details of the disposition;

A. On March 30, 2007, the Plaintiff received contracts from SH Construction Co., Ltd. (hereinafter “Dong Construction”) for the construction of a housing site development project site (such as earth and sand, excellent public water, sewage, water supply, packaging, etc.”) in collaboration with the construction company (hereinafter “Dong Construction”) in the amount of KRW 13,324,094,050, which is composed of two new districts (hereinafter “instant project district”) as indicated in the following table:

(A) The term “instant contract” means the free supply area of 210,113 square meters and the free supply area of 135,547 square meters and the free supply area of 74,567 square meters and other 79,446 square meters and 74,566 square meters and the free supply area of national housing construction site of 56,566 square meters and other 79,446 square meters and roads, neighboring green areas, buffer green areas

B. The said construction cost was determined on the basis of tax exemption, which is a national housing construction service under Article 106(1)4 of the former Restriction of Special Taxation Act (amended by Act No. 9921, Jan. 1, 2010; hereinafter “Special Taxation Restriction Act”) with respect to the part of the construction work corresponding to the ratio of the supply area of national housing construction site to the total supply area among the total construction services (hereinafter “instant ratio”).

However, as a result of a review of the payment status of value-added tax on national housing construction service projects implemented by SH Corporation and the improvement measures thereof, the Seoul Special Metropolitan City concluded that, where national housing of the scale of national housing and multi-family housing of the excessive scale are jointly constructed within one project district, “value-added tax equivalent to the ratio of national housing construction site area (hereinafter “value-added tax”) in the total supply area of value-added tax on all construction services to the total supply area of national housing (the area supplied at a cost by SH Corporation)” shall be exempted, and on September 3, 2007, in relation to the national housing construction project for which value-added tax is not yet paid to SH Corporation according to the above conclusion, the construction cost shall