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, who runs a construction business, entered into four subcontracting contracts with Korea New Co., Ltd. as listed in the following table, and completed all of the construction works.

The term "construction site development project" means a construction site development project for the name of the prime contractor (including value-added tax, unit cost) of the subcontracted construction (including value-added tax, unit cost) of 1 mining area development project on October 15, 2009 to November 3, 30, 2012, 361,705,000 of the packaging construction for the first district development project from March 24, 201 to October 5, 2013, 161,864,003 housing site development project for the first village development project for the first village development project, from March 24, 2010 to September 10, 2013, from September 5, 201 to October 31, 2013; and

B. The Plaintiff reported the value-added tax and corporate tax by deeming the portion corresponding to the ratio of national housing site area to the entire housing site area of each of the above construction projects as a national housing construction service exempt from value-added tax pursuant to Article 106(1)4 of the Restriction of

C. However, with respect to the part of the soil construction project that took place over the entire project district, the Defendant considered the part corresponding to the ratio of the area of the national housing site to the total construction site in the construction site of each of the above project districts as a national housing construction service. However, with respect to the part of the construction project performed outside the national housing site, such as road works and sewerage works, etc. (hereinafter “instant construction project”), deeming that the entire portion is not a national housing construction service and thus is subject to value-added tax, and thus, on February 17, 2014, the Defendant imposed value-added tax and corporate tax (including additional tax; hereinafter “instant disposition”).

[Ground of recognition] Facts without dispute, Gap evidence 1, 4 (including each number, hereinafter the same shall apply), Eul evidence 1 and 2, the purport of the whole pleadings

2. The case.