The judgment of the first instance shall be revoked.

2. On October 1, 2017, the Defendant’s value-added tax for the first half of 2016 against the Plaintiffs on October 1, 2017, 259,539.

A. A business entity is entitled to early refund the amount equivalent to the value-added tax on the part of the building, and there is no reason to lower the price of the building in this case.

③ Inasmuch as the standard market price of the instant real estate and the actual transaction price are different, the failure to recognize the actual transaction price under a sales contract contradicts the principle of substantial taxation and the principle of applicable taxation.

According to Article 20 of the Framework Act on National Taxes, a tax official shall respect corporate accounting standards, etc. that the taxpayer continues to apply, and the Plaintiffs, on the basis of the book value, deducted the depreciation costs of the building of this case from the Defendant as necessary expenses. Accordingly, each of the dispositions of this case is inconsistent with

Facts of recognition

Land and buildings in the above-mentioned address and the whole target area of the above-mentioned address of the object C in Gangnam-gu Seoul, and the area of the site: 488.8 square meters - Total floor area: 2,060.05 square meters - Housing site area and building area shall be based on the area registered on

Article 1(Total Amount and Method of Payment of Purchase Price) Article 3 (Sale Price)

1. The total purchase amount shall be as follows:

The total purchase and sale amount of KRW 16,400,000,000,000 (16,400,000,000) total purchase and sale amount of land shall be KRW 15,50,000,000,000 (15,50,000,000) total purchase and sale amount of buildings: Provided, That it may be adjusted when there is a change in the purchase and sale amount of buildings.

2. The value-added tax on the portion of the building (Gu Won, 90,000,00) shall be paid separately on the balance payment date.

(Issuance of Tax Invoice). 3. The date and conditions for the payment of the sale price are as follows:

The remainder 11,010,700,000 of the divisional contract deposit, 10% of the sales amount on January 5, 2016, 3,280,000 intermediate payment, 469,300,000 rental deposit, and 16,40,000,000 of the sales amount on January 11, 2015, 20% of the remainder 11,01,010,70,000 of the sales amount on February 1, 2016, including down payment, intermediate payment, and 16,40,000,000,000.