1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. On January 24, 2011, the Plaintiff acquired 247.2 square meters of land B in Seo-gu, Incheon (hereinafter “instant land”) and completed registration of new construction and sales business on March 28, 201 by making the said land the location of the business place, and then newly constructing 501.86 square meters of a commercial building on the ground above the instant land (hereinafter “instant building”) and completed registration of ownership preservation on October 4, 201 after obtaining approval for use on September 22, 2011.

B. On May 10, 201, the Plaintiff entered into an exclusive brokerage contract for the lease of the instant building with C and a lease contract for the first floor 102 of the instant building. On August 8, 2011, the Plaintiff entered into a sales contract for the instant real estate with D, and on August 9, 2011, added the type of real estate leasing business to the said business registration that made the instant real estate the location of the business place.

On September 19, 201 and December 20, 201, the Plaintiff entered into a lease agreement for the first and third floors of the instant building, and completed the registration of ownership transfer with D on October 13, 201.

C. The Plaintiff filed a report on business transfer on October 12, 201, and filed a report on business closure with the real estate of this case as the place of business, and D registered the real estate rental business at the location of the real estate of this case on the same day.

The Plaintiff did not report the value-added tax by deeming the transfer of the instant building to D as the comprehensive transfer or acquisition of the business subject to non-taxation of value-added tax. However, on March 6, 2013, the Defendant deemed the transfer of the instant building not to be a comprehensive transfer of the business, and issued a disposition to correct and notify the Plaintiff KRW 97,554,310 for the second period value-added tax (hereinafter “instant disposition”).

E. The Plaintiff appealed and filed an appeal with the Tax Tribunal on May 16, 2013, but was dismissed on August 12, 2013.

[Reasons for Recognition] There is no dispute;