1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. During the second taxable period of the value-added tax in 2012, the Plaintiff supplied an apartment building (hereinafter “instant apartment building”) with a national housing size (hereinafter “instant apartment”), located in the Suwon Mine-gu, Jeonju-si, Pungsan-si, and Seo-dong, Jeonsan-si, Seoul-si, which is a national housing size (hereinafter “instant apartment”), and performed the balcony expansion construction (hereinafter “instant service”) by setting the entire apartment units as a balcony expansion type.

B. The Plaintiff determined that the supply of the instant service is included in the supply of the instant apartment subject to value-added tax exemption and declared the value-added tax exemption on the instant service.

C. On November 7, 2014, the Defendant rendered a correction and notification of the value-added tax amounting to KRW 700,700,770 for the second period of February 2012 to the Plaintiff (hereinafter “instant disposition”).

On February 4, 2015, the Plaintiff filed an appeal with the Tax Tribunal on February 4, 2015, but the Tax Tribunal rendered a decision to dismiss the Plaintiff’s claim on April 14, 2015.

[Ground of recognition] A without dispute, Gap evidence Nos. 1 through 3, Eul evidence Nos. 1 through 6 (including each number for which there are separate numbers), the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The gist of the Plaintiff’s assertion 1) The supply of the instant service falls under the supply of services essential to the supply of the apartment of this case, a national housing, and thus, the value-added tax on the supply of the instant service should be exempted. 2) Even if not, the instant service constitutes “a remodeling service under the Building Act” under Article 106(1)4 of the Restriction of Special Taxation Act and Article 106(5) of the Enforcement Decree of the same Act, and thus, the value-added tax on the supply of the instant service should be

(b) The entry of the relevant Acts and subordinate statutes are as follows;