1. The part against the defendant in the judgment of the court of first instance shall be revoked, and the plaintiff's lawsuit corresponding to the revoked part shall be dismissed;

2.

1. Details of the disposition;

A. On December 31, 2007, the Plaintiff, along with the case industry, was awarded a contract for construction cost of KRW 22,288,357,000 for a housing site development project site development project (hereinafter “instant construction project”) by designating the construction cost as KRW 22,288,357,00 from the Gangdong-gu Seoul Metropolitan Government Gangseo-gu project site development project to the Han River site development project district (hereinafter “instant project district”).

(hereinafter “instant contract”). The instant construction site includes 151,840 square meters of national housing construction site, housing construction site exceeding national housing scale, 40,114 square meters, and other 103,571 square meters.

B. After reviewing the current status of payment of value-added tax on national housing construction service projects implemented by SP and improvement plans, the Seoul Special Metropolitan City ordered SP to withdraw the reduction of construction price through design change with the contractor in relation to the national housing construction project for which the amount equivalent to value-added tax has not yet been paid to SP Corporation, on the ground that “value-added tax corresponding to the ratio of the total supply area of national housing to the total supply area of national housing among value-added tax on all construction services is exempted” in the case of the construction of national

C. E. E.S. A. As to the instant construction project, only the construction cost corresponding to the ratio of the construction site exceeding national housing scale (48.62%) among the entire construction site for collective housing (48.62%) is subject to value-added tax. The construction cost corresponding to the ratio of the construction site for national housing (51.38%) is deemed to be subject to value-added tax exemption, and the Plaintiff is also subject to value-added tax on the construction cost corresponding to the ratio of the construction site exceeding national housing scale.