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 is running a certified judicial scrivener in Jongno-gu Seoul Metropolitan Government 501.

In around 209, the Plaintiff purchased two parcels of land within the Jongno-gu Seoul Metropolitan Government Urban Redevelopment Project (hereinafter “instant redevelopment project”) and issued each tax invoice of KRW 205 million on July 14, 2009 at the time when the petition L&A (hereinafter “instant services”) purchased two parcels of land within the Seoul Jongno-gu Seoul Metropolitan Area Urban Redevelopment Project (hereinafter “instant redevelopment project”). (The Plaintiff issued each tax invoice of KRW 45 million on December 24, 2009, with the supply value of KRW 205 million on July 14, 2009 and the supply value of KRW 45 million on December 24, 2009.

B. The Plaintiff filed a final tax return on global income tax on May 31, 2010 with the amount of KRW 25 million as other income without filing a value-added tax return on the provision of the above services.

C. On September 11, 2012, the head of Gangnam District Tax Office notified the Defendant of the taxation data according to the determination by the Commissioner of the National Tax Service that the instant service is subject to value-added tax. On September 11, 2012, the Defendant corrected and notified the Plaintiff of KRW 372,00,000, value-added tax for

(hereinafter referred to as "disposition of this case") d.

On December 14, 2012, the Plaintiff filed an appeal with the Tax Tribunal, but the decision of dismissal was made on April 24, 2014.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 3 (including branch numbers for those with additional numbers; hereinafter the same shall apply), Eul evidence No. 1, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion of this case is that, while transferring the right to implement the redevelopment project of this case to the Geum L&C Co., Ltd. (hereinafter “YYA”), the Plaintiff became jointly and severally liable for the obligations of the petitioner L&C city, and the instant services were provided at the time of the petitioner L&P to exempt the joint and several liability, not to be supplied as an independent business operator.

Even if supplied in the position of the business operator, it is temporary and incidental to the legal business operated by the plaintiff.