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 May 20, 202, the Plaintiff entered into a contract of lease and entrustment with C Co., Ltd. (hereinafter “C”) on the lease and management of the instant real estate between November 7, 199, after completing the registration of ownership transfer due to sale and purchase of the entire building belonging to the said real estate, on May 20, 200, the period of entrustment for the lease and management of the instant real estate shall be one year from April 26, 2013 to April 25, 2014, and the rent for one year shall be 6.9% of the total supply price, and C shall have the power to sublease and to receive the sublease.

(hereinafter referred to as the “instant lease agreement”) and the relevant services. (b)

C is a corporation for accommodation business, real estate leasing business, etc., which provides hotel-type services with a view to the combination of a hotel for usual accommodation business and a residential officetel which subleases the real estate of this case to the guests.

B. In return, the Plaintiff paid the rent under the above contract to the Plaintiff, but the Plaintiff did not make business registration in relation thereto and did not pay the value-added tax on the instant leased services to the Defendant.

C. On December 15, 2015, the Plaintiff, the owner of the instant real estate, deemed that the instant leasing service constitutes a taxable business subject to value-added tax, and made ex officio business registration for the Plaintiff on January 1, 2010, with the date of opening the business as real estate business, leasing business, and non-residential building leasing business, and then the Plaintiff omitted the return and payment of value-added tax on the money received from C.