1. On November 11, 2013, the Defendant stated the part of the “original tax amount” in the attached Table 1 attached to the Plaintiff.

1. Details of the disposition;

가. 원고는 토목건축공사업을 영위하는 법인으로, 2007. 4. 11. 소외 주식회사 한화건설과 함께 서울특별시 에스에이치공사(‘서울특별시 에스에이치공사 설립 및 운영에 관한 조례’에 따라 서울특별시가 자본금 전액을 출자하여 설립한 지방공기업으로서 이하 ‘SH공사’라 한다)가 전자공고한 천왕지구(이하 ‘이 사건 사업지구’라 한다) 도시개발사업 단지조성공사(토공사, 우수공사, 오수공사, 상수도공사, 포장공사, 구조물공사, 문화재 시굴조사 등으로, 이하 ‘이 사건 공사’라 한다)의 시공자로 선정되어 2007. 4. 11. SH공사와 사이에 공사도급계약(이하 ‘이 사건 공사도급계약’이라 한다)을 체결하였다.

B. Among the project districts of this case, housing construction sites supplied by SH for the cost include the portion supplied for the construction of national housing. In the initial contract of this case, the excellent construction cost, sewage construction cost, water supply cost, packing construction cost, structure construction cost, and drilling investigation cost for cultural properties are subject to value-added tax. The soil construction and its appurtenant construction cost are exempted from value-added tax as the supply price for national housing construction services and they are subject to value-added tax only if the amount calculated by multiplying the ratio of the area of national housing site to the total construction cost under Article 106 of the Restriction of Special Taxation Act to the total construction area. However, the Seoul Special Metropolitan City has examined the actual payment condition and improvement plan for value-added tax on national housing construction service project implemented by SH Corporation. As a result of the review of the payment condition and improvement plan for value-added tax on national housing construction service project implemented by the Korea Special Metropolitan City, the total amount of national housing construction site in the total amount of value-added tax on all construction services