1. Revocation of a judgment of the first instance;

According to the Plaintiff’s expansion of the purport of the claim in the trial, the Defendant on March 2, 2011.

1. Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act cited the part of the reasoning of the first instance judgment regarding the disposition.

2. Whether the instant disposition is lawful

A. The plaintiff asserts that the disposition of this case should be revoked on the following grounds.

(1) The Plaintiff’s failure to recover the outstanding amount is different from the case of the private apartment that can recover the construction cost from the buyer’s buyer’s deposit, intermediate payment, and the remainder, depending on the fact that, in the case of the leased apartment, it is unique to recover the construction cost after the completion of the lease deposit after the completion of the lease deposit. Thus, even though 92 days, which are the general bond collection period, are not applicable to the collection of the construction cost of the leased apartment, the Defendant deemed it as the object of the wrongful calculation avoidance and included the interest rate to recognize the outstanding amount in the calculation. Furthermore, even though the outstanding amount was a claim directly related to the Plaintiff’s business, the Defendant deemed it as the temporary payment in charge of the Plaintiff’s business, and thus, disposed of the instant case by

(2) Although the transaction with the domestic light industry company (hereinafter “SP”) constitutes a subject of the avoidance of wrongful calculation, in order to calculate the interest rate on the loan, the date of lending and the date of recovery must be determined. The Defendant, in fact, determined the date when 92 days elapsed from the date of issuance of the tax invoice and invoice issued by the Plaintiff in the SPP industry, was the date of lending the loan to the SPP industry.

However, according to the provisions of the Corporate Tax Act, the time when the Plaintiff, a supplier, should issue the tax invoice is “the time when the payment for the completion of national housing is received, the time when the sale is made,” which is “the time when the Plaintiff receives the payment for the construction work of the rental apartment in this case,” but the Defendant