1. The value-added tax indicated in [Attachment 1] list of the “Disposition Details” attached to attached Table 1 that the Defendant provided to the Plaintiff.

1. Details of the disposition;

A. The Plaintiff is a corporation with the aim of civil engineering and construction works, which is related to B (hereinafter “B”) and C (hereinafter “C”).

B. 1) The Plaintiff is a newly-built executor of the instant collective housing including B from around 2011 to around 2015 (hereinafter “instant executor”).

A) From the perspective of the construction work of an apartment building below national housing size and a new apartment building construction work exceeding national housing size, the instant construction work was performed by the instant construction company under a contract for the construction work of an apartment building in excess of national housing size and the construction work of an apartment building in excess of national housing size. As the instant construction company is performing the project in the balcony expansion type, the construction work of balcony expansion in the entire households of each apartment building was performed (the apartment building below national housing size among the new construction work of an apartment constructed by the Plaintiff is the instant

(2) The Plaintiff reported value-added tax from January 201 to February 2015, and deemed that the instant balcony construction service (hereinafter “instant service”)’s supply is included in the supply of national housing subject to value-added tax exemption, and thus, filed a tax exemption on the instant balcony construction as tax exemption.

C. C) On April 30, 2008, the Plaintiff received 11,597,00,000 won (in the case of the first contract, 11,262,90,000 won, but thereafter, 11,262,90,000 won) from C, and completed D New Construction on or around February 2009. (2) The Plaintiff received 5,779,754,590 won as the total construction cost from C from July 2, 2008 to December 30, 2010, and the Plaintiff received 5,817,245,410 won (i.e., 11,597,000,000 won - 5,79,754,590 won, and hereinafter “the outstanding amount”).

Value-added tax and corporate tax assessment 1.