1. The plaintiff's claim is dismissed.

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

(b) for 382,522,066 won, converted the deductible input tax rate into the proportion of the value of the paid parking portion and the amount converted into the free parking portion, the common input tax amount was dealt with as follows:

In 207,88,887,530, 57.39.51,012, 553, 208 107,808, 808, 591, 60.75, 64, 489, 498, 498, 209 1.88,68, 668, 8207.250, 502,522,54, 2064, 207, 208, 2008, 208, 2008, 88, 868, 2007.250, 50, 2522,530, 206-38, 407, 206

F. On January 1, 2009, the Plaintiff leased 32,347.42 square meters (hereinafter “new parking lot”) of the underground parking lot 42,961.16 square meters of the instant new parking lot on the instant building to the Gyeong Industrial Development Co., Ltd. (hereinafter “Seoul Industrial Development Co., Ltd.”) which is a direct operation and management company of the parking lot.

(1) The ratio of the area of 4.05% = 643,490,326 common purchase tax amount of 3,937,445,807 won or less to be determined by the Supreme Court Decision 3,937,445,807 won or less to be determined by the Supreme Court Decision 4.05% of the common purchase tax amount of 15,888,650,033* 24.39% of the area of 24.39% of the common purchase tax amount of 3,937,4445,4812: 3,085,814, 165 tax credit to be determined by the Supreme Court Decision 15,888,637,447, 297.37, 294, 305, 294, 305, 294, 257.37.45, 294, 2516.365.4

G. In 209, the Plaintiff filed an application for refund of KRW 2,728,321,122, by reflecting the input tax amount calculated as follows, by deeming that a new parking lot was converted from a taxable business to a taxable business from a tax-free business, upon reporting the first value-added tax in 2009.

H. From August 17, 2009 to August 21, 2009, the Defendant conducted on-site investigations into the refund of value-added tax to the Plaintiff, and re-calculated the Plaintiff’s return details as follows.

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