1. Revocation of the first instance judgment.

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

1. Basic facts

A. On March 2, 2014, the Plaintiff concluded a contract for the supply of each commercial building on the following grounds: (a) the Plaintiff, among the “C commercial buildings” sold by the Defendant, would purchase D, E, F, and G (hereinafter “instant commercial buildings”); and (b) purchased each of the instant commercial buildings.

(hereinafter “instant sales contract”). Each sales price of the instant commercial building is KRW 658,549,00, KRW 631,036,00, KRW 410,000, KRW 410,380, KRW 543,812,00, KRW 243,77,000, KRW 2,243,77,00 in total, and KRW 1(1) of the instant sales contract.

B. According to the instant sales contract, the Plaintiff paid KRW 186,98,00 to the Defendant, the down payment of KRW 149,585,00 on April 25, 2014, and KRW 747,920,00 as the intermediate payment from May 1 to 7, 2014, and KRW 186,980,00 as the intermediate payment on May 20, 2014, and KRW 186,98,00 as the intermediate payment on July 25, 2014.

C. On April 30, 2014, the Defendant issued each electronic tax invoice equivalent to the same amount on the relevant date, considering that: (a) the part of the intermediate payment, among the intermediate payment, KRW 105,062,20, among the down payment, KRW 525,308,00, and KRW 131,327,000, among the intermediate payment, on May 30, 2014, among the intermediate payment, KRW 131,332,60, among the intermediate payment, and KRW 131,32,60, among the intermediate payment, on July 21, 2014, the Defendant issued each electronic tax invoice on the relevant date.

Pursuant to Article 59(2) of the Value-Added Tax Act and Article 107 of the Enforcement Decree of the same Act, the Defendant, on behalf of the Plaintiff, filed an application for early refund of KRW 89,30 on July 25, 2014, including the total amount of KRW 76,169,720, and KRW 13,133,260 on August 22, 2014, on behalf of the Plaintiff, “application for early refund, such as the zero tax rate,” in the North Mine Tax Secretary.

E. The North Mine Jeju District Tax Office refunded KRW 76,169,720 on August 8, 2014, and KRW 13,133,260 on September 5, 2014 to the Plaintiff’s account in the name of the Plaintiff (hereinafter “instant value-added tax amount”). The Defendant released KRW 89,30,980 on August 8, 2014 by using the Plaintiff’s passbook, etc. in the custody.

F. The Defendant: (a) value-added tax on the down payment on August 8, 2014; (b) KRW 10,506,220; and (c) value-added tax on the first or third intermediate payments.