1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. From May 4, 198 to December 31, 1999, the Plaintiff operated B, a corporation operating synthetic resin manufacturing business, etc., and on August 16, 1999, the Plaintiff registered the business of the real estate leasing business (hereinafter “instant business”) with the trade name, namely, “Dsports center” where the third floor of Yeonsu-gu Incheon Metropolitan City C Apartment Complex (hereinafter “instant real estate”) is located in the place of business.

B. On August 19, 199, the Plaintiff completed the registration of ownership transfer on the instant real estate, and the Defendant received an early refund report on the value-added tax on the portion of the building due to the purchase of the instant real estate from E who represented the Plaintiff on September 17, 1999, and refunded value-added tax amounting to KRW 124,709,180 as the passbook in the name of the Plaintiff on October 9, 199.

Dsports Center was reported on October 31, 199.

C. On June 15, 2004, the Defendant issued a revised notice of KRW 240,065,176 (including additional tax) for the second period portion of value-added tax in 1999 on the ground that the Plaintiff acquired the instant real estate and commenced the instant business, but closed the business on October 31, 1999 and did not pay the value-added tax on the pertinent building.

(hereinafter referred to as “instant disposition”). [Grounds for recognition] The entry in Gap’s 2 through 4, 7, and Eul’s 1 through 7 (including relevant numbers), and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. The Plaintiff asserted the five-year extinctive prescription since the imposition of value-added tax by the statement of the complaint filed on June 19, 2013, but withdrawn the said claim with the statement of the preparatory document written on October 28, 2013. Thus, the Plaintiff did not determine this part.

On July 199, the Plaintiff received a proposal from E that he will accept B with the funds received from the Plaintiff for offering the instant real estate as security, and E has completed the registration of ownership transfer for the instant real estate in the name of the Plaintiff, and on the same day.