1. Of the judgment of the first instance court, the part against the defendant in excess of the order to revoke below shall be revoked and that part.

1. The grounds for the judgment of this court partially citing the judgment of the court of first instance are as follows: “The developments leading to the disposition of this case” and “the lawfulness of the disposition of this case

A. The Plaintiff’s assertion is identical to the corresponding part of the reasoning of the judgment of the court of first instance (from 4 to 9 pages 2 to 3). As such, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Parts that vary from the judgment of the first instance court;

(b) Entry in the attached Form of relevant Acts and subordinate statutes;

C. Article 17(2)6 of the former Value-Added Tax Act (amended by Act No. 11129, Dec. 31, 2011; hereinafter “former Value-Added Tax Act”) provides that one of the input taxes not deducted from the output tax amount is an input tax amount (including an input tax amount related to investment) related to the business of supplying goods or services exempt from value-added tax and the input tax amount related to the land prescribed by Presidential Decree.

According to delegation, Article 60(6) of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 23595, Feb. 2, 2012; hereinafter “former Enforcement Decree of the Value-Added Tax Act”) provides that any of the following input tax amounts is an input tax amount related to capital expenditures to create, etc. of land, which is an input tax amount related to the acquisition and alteration of the form and quality of land, a factory site and the creation, etc. of a housing site, and subparagraph 1 of Article 2 of the former Enforcement Decree of the Value-Added Tax Act provides that “in the event a building is acquired by acquiring the land on which the building is located and only removes the building and uses the building, the input tax amount related to the cost of acquisition and removal of the removed building

B. An input tax amount on the land which is not deducted from the output tax amount.