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1. All of the instant lawsuits are dismissed.
2. The costs of the lawsuit shall include costs resulting from the participation.
Reasons
1. Basic facts
A. The Intervenor, D, E, and F (hereinafter “ Intervenor, etc.”) share 1/4 square meters (hereinafter “instant land”) from Eunpyeong-gu Seoul Metropolitan Government C to 86.3 square meters (hereinafter “instant land”) at each ratio, and each designated party (hereinafter “Plaintiff, etc.”) entered with the Plaintiff (Appointed Party 1) [Attachment 1] is jointly owned by the Plaintiff, etc. at the ratio of 3/9, 2/9, 2/9, 29, 29, 2/9, 2/9, and 9, respectively.
B. The Plaintiff (Appointed Party) and the Appointed G paid KRW 375,00,000 to the Intervenor, etc. on October 13, 2009, Seoul Western District Court Decision 2009Na7896, and the Seoul Central District Court Decision 2009Gahap93690, May 3, 2010, according to the Plaintiff’s protocol, the Plaintiff (Appointed Party) and the Appointed G paid KRW 10,000,000 to the Intervenor and the Intervenor, etc. on September 30, 201, respectively.
C. On October 31, 2016, the Plaintiff (Appointed Party) et al. filed a business registration with respect to the instant building as a general taxable person and carried on real estate leasing business, and the Intervenor et al. filed a business registration (real estate business and lease business) as a general taxable person on July 1, 2016, and filed a business registration as a simplified taxable person on September 15, 2006 to June 30, 2016, respectively. On October 31, 2016, the Plaintiff et al. paid KRW 99,000, value-added tax for the first period of one year, 63, 760, value-added tax for the second period, and 108,760, value-added tax for the first period of one year, 2007 to the head of Seodaemun-gu Tax Office respectively.
[Ground of recognition] Facts without dispute, Gap's statements, Gap's evidence Nos. 1 through 6, 7, 11, 12, 14, and 17, the purport of the whole pleadings
2. As long as the Intervenor, etc. asserted by the Plaintiff (Appointed Party) etc. was paid the tea for the instant land by the Plaintiff (Appointed Party) pursuant to the aforementioned protocol of mediation, the Intervenor, etc. is registered as a general taxable person pursuant to the Value-Added Tax Act and registered as a general taxable person.