1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff is an executor of Gyeyang-gu, Gyeyang-gu, Incheon, Gyeyang-gu, Gyeyang-gu, 1,425 (total 1,425 households, 456 households in excess of national housing, hereinafter referred to as “Yyang-gu apartment”).

On February 15, 2013, the Plaintiff filed a return on the value-added tax after deducting the relevant input tax amount from the total input tax amount on the apartment complex in excess of national housing, upon the completion of the construction of the Gyeyang-gu Apartment Complex and the three complexes on June 24, 2013.

The plaintiff leased an unsold apartment including apartment units in excess of national housing during the first taxable period from the second period in 2013 to the first period in 2014.

B. On April 2014, the director of the Central Regional Tax Office: (a) the audit results with respect to the Plaintiff; and (b) the Plaintiff leased the excess of national housing among the above apartment units to 244 households (hereinafter “instant apartment units”); (c) deemed that the building for sale, which is the object of value-added tax, was exclusively used for the lease of the housing exempt from value-added tax, and constitutes the self-supply of goods pursuant to Article 10(1)1 of the Value-Added Tax Act; and (d) notified the Defendant of audit data on August 1, 2014, the Defendant issued a revised notice of KRW 4,492,82,560, and KRW 2,261,521,450 for value-added tax (hereinafter “instant disposition”).

C. The Plaintiff filed an appeal with the Tax Tribunal on November 10, 2014, but the Tax Tribunal dismissed the claim on August 18, 2015.

[Ground of recognition] Facts without dispute, Gap 1, 2, 11, and Eul 1, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's summary of the plaintiff's assertion was not practically possible to sell the apartment of this case early due to the long-term real estate economic invasion, and the plaintiff tried to temporarily and temporarily lease the unsold apartment and induce the sale of the unsold apartment, and does not definitely divert the apartment of this case in the housing rental business, which is a tax-free business

(b) The attached Form of relevant statutes is as follows.

다. 판단 ㈎ 관련 법리 부가가치세법...