1. The instant lawsuit shall be dismissed.

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

1. Details of the disposition;

A. On July 26, 2010, the Plaintiff purchased No. 1113 of the building B (hereinafter “instant real estate”) in 56,000,000 won and registered as a general taxable person, and filed a return of the value-added tax refund amount at an early rate on October 25, 2010 with the input tax amount at KRW 3,60,742 as the input tax amount for the purchase of fixed assets.

B. On December 1, 2010, the head of the tax office of the Gu notified the Plaintiff that the instant real estate was confirmed to be a tax-free lease (house lease), and that the Plaintiff refused to refund value-added tax, and that the said KRW 3,600,742 was deducted from the input tax amount, and at the same time, the amount of the tax would be reduced to zero won, and at the same time, the decision imposing KRW 360,074

Since then, on February 11, 2011, the Defendant rendered a decision to revoke the above additional tax amounting to KRW 360,074, which was imposed on the Plaintiff.

C. On June 2, 2015, the Plaintiff sent to the Defendant a certificate of content that the Defendant’s refusal to refund value-added tax against the Plaintiff is unreasonable and that the Defendant would request the Defendant to refund KRW 3,600,742. On July 9, 2015, the Defendant sent a reply to the effect that it is impossible to file a request for correction since the Plaintiff filed a request for correction after three years from the statutory due date of return, respectively.

[Reasons for Recognition] Uncontentious Facts, Gap evidence Nos. 1 through 3, Eul evidence Nos. 1 and 2, and the purport of whole pleadings

2. The amount of erroneous payment or refundable tax, the existence and scope of which have already been determined as to the lawsuit of this case, can be claimed by a taxpayer for a return of unjust enrichment by means of a party suit. However, in cases where a tax authority rendered a decision of correction to reduce the refundable tax amount or to increase the payable tax amount pursuant to Article 21(1) of the former Value-Added Tax Act on the grounds that a taxpayer had an omission or error in the tax base, tax amount, or refundable tax amount originally declared by the tax authority, the confirmation of the tax obligation arising from the original return cannot be maintained