1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On May 1, 2012, the Plaintiff entered into a contract on the instant repair works (hereinafter “instant repair works”) with the contract amount of KRW 9 million as from August 16, 2012 to August 24, 2012, and with the contract amount of KRW 9 million (excluding value-added tax) to repair the interior of the Seocho-gu Seoul Metropolitan Government Ground C building (hereinafter “instant repair works”).

B. On August 25, 2012, the Plaintiff entered into a contract for the construction of an urban-type residential housing (hereinafter “instant new construction project”) on the land outside Seocho-gu Seoul, Seocho-gu, with the contract amount of KRW 900 million (excluding value-added tax) from September 1, 2012 to December 31, 2012, the Plaintiff entered into a contract for the construction of a new urban-type residential housing (hereinafter “instant housing”).

C. The instant repair work was completed on August 24, 2012, and the instant new construction work was completed on March 15, 2013, and the instant housing was approved for use on March 29, 2013.

As a result of conducting a tax investigation with respect to the Plaintiff from August 9, 2016 to September 28, 2016, the Defendant: (a) issued a business registration ex officio on the ground that the Plaintiff was confirmed to have provided construction services through the instant repair works and new construction works without filing for business registration; and (b) on December 1, 2016, on December 1, 2016, the Defendant determined and notified the Plaintiff of KRW 92,729,620 (including additional taxes; hereinafter the same shall apply); (c) value-added tax of KRW 70,700,00 for the first year of 2013; and (d) global income tax of KRW 9,424,190 for the year 2012, global income tax of KRW 40,277,040 for the year 2013.

(2) Each disposition imposing value-added tax (hereinafter “instant disposition”) shall be based on the following: (a) each disposition imposing value-added tax (hereinafter “instant disposition”); and (b) each disposition imposing value-added tax (hereinafter “instant global income tax disposition”); and (c) each of the disposition

On July 28, 2017, the Plaintiff filed an appeal with the Tax Tribunal on each of the instant dispositions, but was dismissed on November 29, 2017.

[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 1 through 4, and Eul evidence No. 1 respectively.