1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. The Plaintiff, a corporation established for the purpose of the Housing Construction and Sales Business, etc., was running the business of newly building and selling apartment units from April 2006 to the 435-81 Won-dong, Young-gu, Young-gu (hereinafter “instant business”).

B. On July 25, 2008, the Plaintiff deducted the input tax amount of PM management service costs, financial consulting fees, etc. (hereinafter collectively referred to as “instant service costs”) paid to the Defendant during the process of the said project, and filed a value-added tax return from the first to the first period of 2006, on the condition that the non-deductible tax amount related to the common input tax exemption for common input tax amounts should be zero.

C. From August 13, 2008, the defendant

8. As a result of the Plaintiff’s on-site verification of refund of value-added tax on the Plaintiff’s portion of return of value-added tax, the input tax amount of KRW 1,600,000 shall be deducted by deeming the input tax amount of value-added tax on the service cost of this case as a tax invoice different from the fact, and the input tax amount of KRW 1,60,000 as a tax invoice shall be deducted.