1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. On September 16, 2009, the Plaintiff purchased the instant officetel No. 808, Btel No. 808 (hereinafter “instant officetel”). On June 16, 201, after completing the registration of ownership transfer on June 16, 201, the Plaintiff successively leased the instant officetel to C, from May 4, 201 to May 3, 2012, and from May 31, 2012 to May 31, 2014.

B. Meanwhile, during the value-added tax period from the second to the first half of 2009, the Plaintiff reported the amount equivalent to 10% of the sales price of the instant officetel as an input tax amount and received a refund of KRW 11,013,850 in total on six occasions.

C. Since then, the Defendant: (a) determined that the Plaintiff reported the instant officetel as its business purpose and received a refund of value-added tax; (b) imposed the Plaintiff the value-added tax amounting to KRW 15,326,750 (including the penalty tax of KRW 5,846,151) on August 7, 2015.

(hereinafter “instant disposition”) D.

On August 21, 2015, the Plaintiff filed a request for review on August 21, 2015, but the Board of Audit and Inspection rendered a decision to dismiss the Plaintiff’s request on November 4, 2015.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 3, 4, 5, 8, 9, Eul evidence Nos. 1, 2, 5, and 6, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion (1) in light of the following, the instant disposition is unlawful as it did not satisfy the legal requirements.

① The Plaintiff cannot be deemed to have diverted to a duty-free business unless he/she directly uses or consumes the instant officetel.

② C/D did not use the instant officetel for residential purposes.

③ In addition, the supply of goods or services under the Value-Added Tax Act should be determined depending on the lessor’s intention to supply the goods or services, so so long as the Plaintiff leases it for business purposes, the above officetels is deemed to have been diverted for the exempted business.