1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Details of the disposition;

A. On July 10, 2013, the Plaintiffs deducted the amount of KRW 60,00,000 (value-added tax 6,00,000) paid as real estate brokerage commission (value-added tax) from the acquisition of the land of Yeongdeungpo-gu Seoul Metropolitan Government (hereinafter “instant land”) and its ground buildings (hereinafter “instant real estate”) as input tax related to the real estate rental business, and filed a return on and pay the value-added tax for the second period of the year 2013.

B. On August 11, 2014, the Defendant notified the Plaintiffs of KRW 46,482,00,000, out of the real estate brokerage commission paid by the Plaintiffs when acquiring the instant real estate (hereinafter “instant brokerage commission”) on the following grounds: (a) purchase related to the instant land should include the pertinent input tax amount not to be deducted, but to include the relevant input tax amount not to be deducted (hereinafter “instant input tax amount”); (b) on the ground that the Defendant filed an application for deduction including it, the Defendant notified the Plaintiffs of KRW 5,503,460, which was 2013.

(hereinafter “instant disposition”)

C. The Plaintiffs appealed and filed an appeal with the Tax Tribunal on September 22, 2014, but the Tax Tribunal dismissed the Plaintiffs’ claim on March 27, 2015.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 3, Eul evidence No. 1, the purport of the whole pleadings

2. The mediation commission of the plaintiffs asserted that the plaintiffs purchased the real estate of this case for the purpose of carrying on real estate rental business, which is a taxable business, and the plaintiffs used it for the rental business as they purchased without creating the land after purchasing the real estate of this case.

Therefore, the instant input tax amount does not constitute an input tax amount related to capital expenditures for the creation of land, etc., and should be deducted from the output tax amount as an input tax amount paid for a taxable business. Thus, the instant disposition made on a different premise is unlawful.

3. Attached statements to the relevant Acts and subordinate statutes;

4. Determination A.