1. The request for retrial of this case is dismissed.

2. The costs of retrial shall be borne by the plaintiff.

Details of the disposition

The following facts are apparent or apparent in the court’s determination of the original judgment:

On October 11, 2010, B (the representative Plaintiff) purchased 126,468,750 won (the partial value of the building 77,187,500 won) for 126,468,750 won (the value of the building 77,187,500 won) and completed the registration of ownership transfer. On October 19, 2010, the Plaintiff registered a general taxable person with the trade name as “D”, “office, type of real estate business”, “real estate business (type of business), lease (type of business).

On December 10, 2010, the Plaintiff: (a) received a refund of KRW 5,852,600 of the value-added tax for KRW 58,376,024 from the Defendant on December 10, 2010; (b) received a refund of KRW 1,579,600 of the value-added tax for KRW 15,796,068 of the value-added tax for KRW 2,01 on October 10, 2011; and (c) reported and paid the value-added tax for the above rental income from the second period to the first period of December 2011.

On April 8, 2015, the Defendant sent to the Plaintiff a notice stating that “The Plaintiff acquired the instant officetel for taxable purposes and converted it to a tax-free business (house rental business), thereby filing a revised return of value-added tax.”

On April 17, 2015, the Plaintiff filed a revised return on value-added tax with the Defendant to change the tax amount of the second value-added tax in 2011 to KRW 10,751,000. In addition, the Plaintiff filed a revised report on the previous business registration (D) on the same day, and filed a revised tax exemption business registration for the “B” and the “business type” lease business of residential buildings.

The Plaintiff, on July 7, 2015, purchased the instant officetel, which is a quasi-housing, and leased it to a house for the purpose of leasing it as a “house,” and thus, did not have any exclusive use of tax exemption. In so doing, the Plaintiff asserted that there was no claim for correction seeking refund of KRW 10,751,000 for value-added tax of the second year of 201 to the Defendant, and the Defendant on August 31, 2015.