1. Among the instant lawsuit, value-added tax imposed on the Plaintiff on October 18, 2016 by the Defendant against the Plaintiff on October 18, 2011, KRW 24,161,260.

1. Details of the disposition;

가. 원고는 토목건축공사업 등을 목적으로 하는 법인으로 주식회사 B과 특수관계에 있다.

B. On August 10, 201, the Plaintiff entered into a contract with the executor company B (hereinafter “instant executor”), which entered into a contract with the contract amount of KRW 28,332,291,460 regarding the new construction of an apartment building in the Nam-gu Nam-gu Seoul metropolitan area, and entered into a contract with the contract amount of KRW 37,417,347,00 for the new construction of an apartment building in the Jeonju-gun-gun, Seoul metropolitan area on July 1, 2014.

Each of the above apartments is an apartment building with a total scale of national housing or smaller, and the instant executor conducted a project by expanding the balcony with respect to all of the apartment units, and the Plaintiff performed a balcony expansion construction work on each of the above apartment units.

(hereinafter the above apartment is referred to as the "national housing in this case", and the "construction work of balcony expansion for the national housing in this case" is referred to as the "balcony construction work."

In filing a value-added tax return from the second to the second half of 2011, the Plaintiff: (a) determined that the supply of balcony services (hereinafter “instant services”) is included in the supply of the instant national housing subject to value-added tax exemption; and (b) declared that value-added tax exemption for the instant balcony construction is exempt from value-added tax.

From July 5, 2016 to September 1, 2016, the Director of the Gwangju Regional Tax Office notified the Defendant of the taxation data that the instant service constitutes the subject of value-added tax as a result of conducting a corporate consolidated investigation with the Plaintiff.

Accordingly, on October 18, 2016, the Defendant corrected and notified the Plaintiff of the second period 4,161,260 won, the first period 24,65,980 won in 2012, the second period 63,258,810 won in 2012, the first period 12,704,870 won in 2013, the second period 35,248,170 won in 2014, and the first period 62,238,190 won in 2015, the second period 89,592,270 won in 2015 (including additional taxes).

E. The Plaintiff is dissatisfied with this, and on January 13, 2017.