1. All appeals filed by the plaintiff and the defendant are dismissed.

2. The costs of appeal shall be borne by each party.

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

1. Facts of recognition;

A. On November 28, 2007, the Defendant, who is the project implementer of the project to develop the national rental housing complex in the Yangcheon-gu Seoul Metropolitan Government, the New-dong, the New-dong, the New-dong, and the New-dong, the third district, is the Plaintiff (formerly changed: A.D. Construction Co., Ltd.) and Sungwon Construction Co., Ltd. (hereinafter referred to as “S

The contract amount of KRW 21,172,358,00 shall be determined to the said housing complex construction project (hereinafter referred to as the “instant construction project”).

2) The contract for the construction work (hereinafter referred to as “instant contract”) under which the contract is made.

)을 체결하였다. 2) 위 계약금액은 주택법 제2조 제3호의 국민주택(주거전용면적이 1호 또는 1세대당 85㎡ 이하인 주택)에 대한 부가가치세 면제를 규정한 조세특례제한법 제106조 제1항 제4호, 같은 법 시행령 제106조 제4항, 제51조의2 제3항에 정해져 있는 면세 비율을 31.90%(≒ 국민주택 건설용지 면적 153,860㎡ / 총 개발지구 면적 482,255㎡)로 보고, 나머지 공급가액에 대하여만 10%의 부가가치세 상당액을 가산한 금액으로 결정되었다.

B. 1) The Seoul Special Metropolitan City concluded the exemption of value-added tax on the current status of payment of value-added tax on the national housing construction service project and the improvement plan thereof. As a result, the national housing construction service exempt from value-added tax includes the portion corresponding to the ratio of the area of the site for national housing construction among the services corresponding to the free supply area, such as roads, parks, and facility green areas, which are supplied outside the national housing construction site. Accordingly, this part of value-added tax is also exempted. The Seoul Special Metropolitan City, around August 2007, ordered that the value-added tax already paid to the Defendant be refunded through the request for correction, and that the reduction of the construction cost is withdrawn through the modification of the design with the contractor in relation to the national