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1. The Defendant: (a) KRW 262,418,600 for the Plaintiff and KRW 5% per annum from April 1, 2014 to October 15, 2015.
Reasons
1. Basic facts
A. Defendant’s urban development project 1) On November 20, 2004, the Mayor of Guro-gu Seoul Special Metropolitan City (hereinafter “instant project”) developed and maintains the underdeveloped village area and build public rental housing units on November 20, 204, with the content of developing and improving the development of underdeveloped village area and constructing public rental housing units (hereinafter “instant project”).
(2) Among the instant project districts, the housing construction sites supplied by the Defendant for a fee was included in the part supplied for the construction of “national housing” under Article 2 subparag. 3 of the Housing Act.
B. The Defendant’s standard for calculating value-added tax on national housing construction service projects implemented by the Defendant, as a result of the review of the payment status and improvement plan of value-added tax on national housing construction service projects implemented by the Defendant, the Seoul Special Metropolitan City concluded that “value-added tax corresponding to the ratio of the total supply area of national housing to the total supply area of national housing among value-added tax on all construction services is exempted,” and on August 2007, the Defendant ordered the Defendant to withdraw the reduction of construction cost through design change with the Si construction project in relation to national housing construction projects for which value-added tax is not yet paid according to the said conclusion. 2) Accordingly, Eschi set the standard for calculating and imposing value-added tax on national housing mixed with housing less than national housing scale and excess housing as follows in the 2008 explanatory standard (B).
C. 1) The Plaintiff and Samsung Heavy Industries Co., Ltd. (hereinafter “Tsung Heavy Industries”)
On March 21, 2008, the Defendant’s landscaping works in the instant project district (hereinafter “instant landscaping works”).
B The construction cost of KRW 8,704,660,00 and the construction period of KRW 8,704,60,000 shall be from March 27, 2008 to March 2010.