1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff was established on January 6, 1979 for the purpose of selling and selling real estate, leasing management business, funeral home business, etc., and the location of Gangnam-gu Seoul Metropolitan Government B was the location of the location, and was closed on June 15, 2009.

B. The Plaintiff and medical corporation C (hereinafter “C”) shared the Plaintiff’s share 30/100 of the Plaintiff’s share and C’s share 32/100 of the Plaintiff’s share and 68/100 of the C share until January 23, 2009, 2/100 of the Plaintiff’s share 2/100 of the Plaintiff’s share 2/100 of the Plaintiff’s share and 32/100 of the Plaintiff’s share 68/100 of the Plaintiff’s share 2/100 of the Plaintiff’s share 2/100 of the Plaintiff’s share 2/100 of the Plaintiff’s share 23 January 23, 2009 to June 15, 2009 to July 31, 2012.

C. As C was merged into a school juristic person D (hereinafter “D”) on June 19, 2012, the Plaintiff transferred the instant real estate to D on the same day, and the Plaintiff and C transferred the instant real estate to D on July 30, 2012, and on August 2, 2012, the transfer registration for ownership transfer was completed on the grounds of sale on June 19, 2012.

On July 31, 2012, the Plaintiff filed a closure report, and issued a paper tax invoice without issuing an electronic tax invoice to the transfer of the Plaintiff’s shares (transfer value 2,138,490,960 won) regarding the instant building. On August 17, 2012, the Plaintiff reported and paid KRW 213,849,090 for the second period of value-added tax on August 2012.

E. On January 20, 2015, the Defendant, on the ground that the Plaintiff did not issue an electronic tax invoice regarding the transfer of Plaintiff’s share to the instant building, was amended by Act No. 11608, Jan. 1, 2013, below.