1. The plaintiffs' appeal is dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The purport of the claim and appeal is the purport of the appeal.

1. This part of the grounds of the judgment of the court of first instance is identical to the corresponding part of the grounds of the judgment of the court of first instance, and thus, this part is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence

2. Whether the instant disposition is lawful

A. The instant disposition of the Plaintiffs’ assertion should be revoked on the following grounds.

1) The Plaintiffs do not constitute a taxpayer under Article 3(1) of the Value-Added Tax Act as they donated real estate to their parents, not as a business entity. Article 10(5) of the Value-Added Tax Act applies to the supply of goods through “donation.” Since Article 10(5) of the Value-Added Tax Act only stipulates that a business entity’s donation to its customers or many unspecified persons is subject to value-added tax, it should be deemed that the donation by a business entity to its children who do not fall under “one’s own customers or many unspecified persons” is not subject to

Therefore, there is no legal basis to impose value-added tax on the act of donating real estate to their children.

(B) According to Article 3(1) of the Value-Added Tax Act, if a parent who donated real estate to his/her child is a business proprietor, a person who independently supplies goods or services (Article 2 subparag. 3), regardless of whether the business purpose is profit-making or non-profit, is liable to pay value-added tax (Article 3(1)), and the supply of goods or services by a business proprietor is subject to value-added tax (Article 4(1) and goods are supplied.