1. Of the judgment of the court of first instance, the Defendant’s entry in the “original tax amount” column of the attached Table 1 attached to the Plaintiff on November 11, 2013.

1. Details of the disposition;

A. On November 20, 2004, the Mayor of Seoul Special Metropolitan City designated a project implementer as a supplementary participant E.S. Corporation (hereinafter “SH Corporation”) for the purpose of contributing to improving the residential environment and stabilizing the living conditions of ordinary people by developing and improving the underdeveloped village area, and establishing public rental housing units, and designated the project implementer as the Plaintiff’s supplementary participant E.S. Corporation (hereinafter “SH Corporation”) and formulated a development plan.

B. On February 8, 2007, SH Corporation (hereinafter “instant project district”) participated in an urban development project complex construction project with respect to the entire area of the king District (hereinafter “instant project district”), and the Plaintiff and Hanhwa Construction Co., Ltd were selected as the contractor.

Accordingly, on April 11, 2007, the Plaintiff and Hansung Construction Co., Ltd. entered into a construction contract for the construction project complex construction of the instant project district (hereinafter “instant contract”). The entire construction was composed of soil construction, excellent construction, sewage construction, water supply construction, packing construction, structure construction and cultural heritage drilling construction (hereinafter “instant construction”).

C. Among the project districts of this case, housing construction sites supplied by SH for the cost include the portion supplied for the construction of national housing as stipulated in Article 2 subparag. 3 of the Housing Act. In the initial contract of this case, the excellent construction cost, sewage construction cost, waterworks construction cost, packing construction cost, structure construction cost, and drilling investigation cost for cultural properties are subject to value-added tax. The soil construction and its appurtenant work cost are the amount calculated by multiplying the ratio of the directly construction cost to the total construction area to the national housing site area under Article 106 of the Restriction of Special Taxation Act, and the value-added tax is exempted as the supply price for national housing construction service, and they are subject to value-added tax,

However, the Seoul Special Metropolitan City is SH Corporation.