1. Of the instant lawsuit, the part of the Plaintiff (Appointed Party)’s claim is dismissed.

2. The plaintiff B and the selector C's claim.

1. Details of the disposition;

A. On July 24, 2013, the Selection C (hereinafter “Appointed”) and Plaintiff B’s mother were registered as a joint business proprietor of 50% each with the trade name “E” in order to construct a new building on the ground of Gangdong-gu Seoul Metropolitan Government D (hereinafter “instant land”). On the instant land, the construction of a new building consisting of a building of 1-4 stories of 472.12 square meters (living facilities), 5-6 stories of 189.5 square meters (hereinafter “instant building”) on the ground of the instant land, and obtained approval for use on February 13, 2014.

B. On February 13, 2014, Plaintiff B and the selector received an electronic purchase tax invoice (hereinafter “instant tax invoice”) from F Co., Ltd. (hereinafter “F”) for goods “D’s new construction of neighborhood living facilities,” “409,828,000 won,” and on April 24, 2014, upon filing a return of value-added tax for the first time on April 24, 2014, Plaintiff B and the selector filed a preliminary return for value-added tax by deducting an amount of input tax equivalent to the instant tax invoice from the input tax amount.

C. On February 14, 2017, Plaintiff B and the selector deducted the instant tax invoice issued to F from the input tax amount, and filed a claim for rectification of value-added tax for the first time, 2014 (hereinafter “instant claim for rectification”).

On June 27, 2017, the Defendant rendered a disposition rejecting the instant request for correction (hereinafter “instant refusal disposition”), stating that “The instant tax invoice constitutes a false tax invoice and shall not be deducted as an input tax amount, as the Plaintiff B and the Selection submitted at the time of the instant request for correction, pursuant to the construction agreement and the specific agreement agreement, the new construction of the instant building was provided by G, a contractor.”

E. On September 29, 2017, Plaintiff B and the designated parties were dissatisfied with the instant refusal disposition and filed an objection, but were dismissed on November 27, 2017.

F. From March 23, 2018 to May 6, 2018, the Defendant is investigating Plaintiff B and the selector (hereinafter “instant investigation”).