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 2010 and 2011, the Plaintiff newly built and sold an apartment (hereinafter “instant apartment”) with a national housing size (hereinafter “instant apartment”) in the area of the Sinju-si, Chungcheongnam-si, Chungcheongnam-si, Seoul Metropolitan City during the taxable period of value-added tax.

B. Upon reporting the value-added tax on the new construction and sale of the instant apartment, the Defendant deemed that the balcony expansion service that supplied part of the instant apartment (hereinafter “instant service”) was a service incidental to the supply of the instant apartment, and filed a return on the value-added tax on the instant service pursuant to Article 106(1)4 of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013); Article 106(4)1 of the Enforcement Decree of the same Act (amended by Presidential Decree No. 22626, Jan. 17, 2011); Articles 1(4) and 12(3) of the former Value-Added Tax Act (amended by Act No. 11873, Jun. 7, 2013); and thus, the value-added tax on the instant service was exempted.

C. On July 1, 2013, the Defendant deemed that the instant service was supplied separately from the supply of the instant apartment, and was subject to value-added tax, and accordingly, the Defendant corrected and notified the Plaintiff of value-added tax as indicated in the attached list.

[Reasons for Recognition] Each entry of Gap evidence Nos. 1, 3, Eul evidence Nos. 1 through 4 (including the number of each kind of evidence), and the purport of the whole pleadings

2. The assertion and judgment

A. The Plaintiff’s assertion 1) The instant service supply constitutes “residential building supply business” and is exempt from the duty to issue a tax invoice pursuant to the Value-Added Tax Act. The Defendant calculated penalty tax on the Plaintiff on the premise that the Plaintiff is liable to issue a tax invoice for the instant service, and thus, the instant disposition was unlawful. However, it is recognized that the instant service is subject to the imposition of value-added tax.