1. The Defendant imposed a value-added tax of KRW 174,277,410 on the Plaintiff on August 3, 201, which was imposed by the Plaintiff on the second half-year period of 2006.

1. Details of the disposition;

A. The Plaintiff is a company established on August 29, 2002 for the purpose of specialized management, etc. of rearrangement projects.

B. From April 7, 2011, the Defendant

4. From 2007 to 2008, the Plaintiff received KRW 4.35 billion from the Urban Environment Improvement Project Promotion Committee of Zone A (hereinafter “A”) to the business year 2007 to 2008; ② was paid KRW 700 million from the Housing Redevelopment Improvement Project Promotion Committee of Zone A (hereinafter “New Reconstruction Project Promotion Committee”) during the business year 2006; the Plaintiff omitted sales of KRW 5.41 million in total from 2006 to 2009 until the business year 2009; and the Plaintiff was paid KRW 4.454 billion in total; KRW 544,1 million in total; KRW 5541 million in the business year 206; KRW 208; KRW 274; value-added tax for the business year 27; KRW 47; KRW 407; KRW 408; KRW 2008; KRW 945,2008 in the business year 2006; and KRW 94.75 million in the business year 2008.

(hereinafter referred to as “instant disposition”). C.

On October 28, 2011, the Plaintiff appealed to the Tax Tribunal. However, the said claim was dismissed on May 30, 201.

[Reasons for Recognition] Unsatisfy, Gap evidence 1 (including a provisional number; hereinafter the same shall apply), Eul evidence 1 to 9, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1) The Defendant determined that “the formulation of the master plan was made on June 30, 2006, and the designation of the rearrangement zone was made on December 28, 2007.” However, the establishment of the master plan was made on December 18, 2009, and the designation of the rearrangement zone was not carried out.”