1. The plaintiff's claims against the defendants are all dismissed.

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

1. Details of the disposition;

A. In February 2008 to January 201, 201, the Plaintiff supplied an apartment building (hereinafter “instant apartment building”) with a national housing size (hereinafter “instant apartment”) in two districts outside the YA, which is located outside the YA and located outside the YA, and performed balcony expansion construction (hereinafter “instant service”) to some households at the buyer’s option.

B. The Plaintiff determined that the supply of the instant service constitutes services incidental to the supply of the instant apartment that is exempt from value-added tax, and declared the value-added tax exemption for the instant service.

C. However, the Defendants determined that the instant service was supplied separately from the supply of the instant apartment, and thus constitutes subject to value-added tax. On July 12, 2013, the Defendants imposed upon the Plaintiff the total value-added tax amounting to KRW 339,524,860 (including additional tax amounting to KRW 137,704,134) for the two-year period from July 2, 2008 to KRW 339,524,860 (including additional tax) for the two-year period from July 2, 2009 to January 201 (including additional tax amounting to KRW 277,338,81), respectively (hereinafter “instant disposition”).

On August 29, 2013, the Plaintiff appealed to the Tax Tribunal, but the Tax Tribunal dismissed the said request on December 10, 2013.

[Ground of recognition] Unsatisfy, entry of Gap evidence 1 to 3 (including branch numbers if there are branch numbers) and the purport of whole pleadings

2. The plaintiff's assertion

A. Under Article 48(1) of the Framework Act on National Taxes, where a taxpayer has justifiable grounds for failing to perform his/her duty stipulated in the Act, there is room for different interpretation as to whether the balcony expansion service is exempt from value-added tax, as it is naturally incidental to the supply of a national housing scale apartment.