1. The plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Details of the disposition;

A. On July 3, 2014, the Plaintiffs newly built an aggregate building of 15 stories underground and above ground (multi-family housing 20 households, officetels 50 units) were newly built in the name of “G” on the land of 279m2, Nam-gu, Incheon Metropolitan City E-dong, and the F-dong 280.9m2, Nam-gu, Incheon, and the name of “G” around July 3, 2015, sold the said officetel in the second taxable period of value-added tax in 2015 (hereinafter “instant officetel”).

B. The Plaintiffs’ failure to report value-added tax and the Defendant’s disposition imposing value-added tax on the instant officetel 1) fall under a house with an exclusive residential area of 85 square meters or less per household, and thus, Article 106(1)4 of the Restriction of Special Taxation Act regarding the supply of the instant officetel (hereinafter “instant exemption provision”).

(2) On the ground that value-added tax is exempted pursuant to the foregoing, the director of the Central Tax Office of China issued a tax investigation on the Plaintiffs from April 20, 2017 to May 19, 2017 and notified the Defendant that the instant officetel supply is not subject to value-added tax exemption, on the ground that the instant officetel supply is not subject to value-added tax exemption.

3) On October 1, 2017, the Defendant notified the Plaintiffs of the correction of KRW 627,497,040 (including additional tax) of the value-added tax No. 2015 on the grounds that the instant officetel supply does not constitute the subject of value-added tax exemption (hereinafter “instant disposition”).

(i) [Evidences 1, 2, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1

2. Whether the disposition is lawful;

A. The instant officetels asserted by the Plaintiffs is a summary of the construction permission under the Building Act.

A building permit has been granted for business facilities (officetel) to meet the building, and from the beginning, a room, a kitchen, a living room, a bath room, and a bath room.