1. All appeals filed by the plaintiff and the defendant are dismissed.

2. The costs of appeal shall be borne by each party.

The purport of the claim and appeal is the purport of the appeal.

1. The reasoning of the court's explanation concerning this case is as follows: (a) The part of the reasoning of the judgment of the court of the first instance other than the “effective law of the taxation disposition of this case” is the same as the part of the judgment of the court of the first instance (excluding the part concerning additional tax withdrawn by the plaintiff in the trial) and the main sentence of Article 420 of the Civil Procedure Act.

2. Parts to be dried;

A. 1) On the premise that the Plaintiff asserted the validity of the instant taxation disposition on the premise that the Plaintiff’s assertion is valid, the Defendant asserts that the value-added tax should be exempted pursuant to the instant tax exemption statutes as to the supply value equivalent to the percentage of national housing in the total supply area of national housing in the instant housing complex as the construction services of national housing or services essential thereto, and that the construction services of the housing site development project, such as the instant construction project, should be incidental thereto, and thus, the instant tax disposition contrary thereto is unlawful. 2) In full view of the provisions of the instant tax exemption statutes (Article 106(1)4 of the Restriction of Special Taxation Act, Articles 106(4)1 and 51-2(3) of the Enforcement Decree of the same Act, and Article 2 subparag. 3 of the Housing Act, all of the provisions of the Housing Act,

Meanwhile, the latter part of Article 1(4) of the former Value-Added Tax Act (wholly amended by Act No. 11873, Jun. 7, 2013; hereinafter the same) provides that “the supply of goods or services essential to the supply of services, which are the main transaction, shall be deemed to be included in the supply of services, which is the main transaction.” Article 12(3) of the same Act provides that “The supply of goods or services essential to the supply of goods or services exempt from value-added tax, shall be deemed to be included in the supply of goods or services exempt from value-added tax,” and the Presidential Decree of the same Act on June 28, 2013