1. Among the lawsuits in this case, the part concerning the principal tax of value-added tax shall be dismissed respectively;

2. The plaintiff's remaining claims each.

1. Details of the disposition;

A. On December 31, 2007, the Plaintiff entered into a contract with the Dongdae Construction Co., Ltd. for the construction of a housing site development project (hereinafter “instant construction project”) with the construction cost of KRW 22,288,357,000 for the construction cost of the housing site development project (hereinafter “instant construction project”). The said contract includes a building site of below national housing size and KRW 151,840 square meters, construction site of exceeding national housing size and KRW 40,114 square meters, construction site of exceeding national housing size and KRW 103,571 square meters.

B. After reviewing the current status of payment of value-added tax on national housing construction service projects implemented by SP and improvement plans, the Seoul Special Metropolitan City concluded that “value-added tax corresponding to the ratio of national housing construction site area to the total supply area of national housing among value-added tax on all construction services” shall be exempted in the project district where national housing scale and apartment housing exceeding the scale of national housing is constructed together within one project district, and ordered SP to withdraw the reduction of construction price through design change with the contractor in relation to the national housing construction project for which no value-added tax amount is yet paid according to the above conclusion.

C. Pursuant to the above guidelines of Seoul Special Metropolitan City, E.S., only the construction cost corresponding to the ratio of the construction sites exceeding national housing scale (48.62%) among the total construction sites for apartment houses is subject to value-added tax. Construction cost corresponding to the ratio of the construction sites below national housing scale (51.38%) is subject to value-added tax exemption, and the Plaintiff paid KRW 26,397,00,000 for construction cost, including value-added tax 1,186,830,67 for the construction cost corresponding to the ratio of the construction sites exceeding national housing scale, and the Plaintiff paid KRW 1,186,830 for the construction cost corresponding to the ratio of