1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The purport of the claim and appeal is the purport of the appeal.

1. Details of the disposition;

A. The Plaintiffs purchased 2,600,000,000 square meters from D and E on October 21, 2010 for FF volume 1,404.9 square meters (hereinafter “instant land”). The Plaintiffs completed the registration of ownership transfer as to each of the instant land 1/2 shares on November 17, 2010.

B. On March 201, the Plaintiffs newly built Class 1 neighborhood living facilities (hereinafter “instant building”) of the fourth fourth floor of reinforced concrete structure sloping roof on the ground of the instant land by obtaining a building permit under the joint name.

C. The Plaintiffs, on June 1, 201, are Gro, and are the road name addresses concerning the F of the Jeonan-gun, Chungcheongnam-gun, Seoul-do, the location of the place of business of the Plaintiffs.

Ro, the type of business as real estate business (lease and new construction sale of buildings) was registered under a joint name.

(hereinafter referred to as the “G”) a place of business registered under the joint name of the plaintiffs;

The first floor of the instant building is composed of 101 through 11, 201 through 204, 301 through 304 for the third floor, 401 and 402 for the fourth floor.

Plaintiff

A with respect to 11 sections of the first floor, including 103, 104, 107, 109, 110, 111, 301, 402, and 10, Plaintiff B completed registration of initial ownership on October 20, 201 with respect to 10 sections of the first floor, including 101, 102, 105, 106, 108, 208, 201, 401, and 401 of the fourth floor.

E. In filing a final return on value added tax for the second period of February 201 with respect to G, the Plaintiffs did not include the supply value of the instant building, the registration of ownership preservation of which was completed in the sole name as above, in the tax base. As a result, the Plaintiffs were refunded tax amounting to KRW 253,823,843 (=tax amounting to KRW 253,806,968 at the preliminary return of KRW 253,875

F. On November 2014, the Defendant’s completion of registration of initial ownership with a single name to the Plaintiffs is the goods subject to value-added tax due to the return of the equity shares in joint business operators.