종합소득세경정거부처분취소
1. All appeals filed by the plaintiffs are dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
The purport of the claim and appeal is the purport of the appeal.
1. The reasoning of the judgment of the court of first instance is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, since the reasoning of the judgment of the court of first instance is the same as that of the judgment of the court of first instance, except for the following matters:
The "1,386,700,000" in the 3rd Do table shall be deemed as "1,386,700,000".
The term "2018.09 square meters" in the 5th 4th Myeon shall be "218.09 square meters".
The 6th 7th Sheet (the Domark is excluded from the parallel) " July 23, 2018" in each of the 6th Sheet 7th Meet (the Domark is excluded from the parallel) shall be " July 19, 2018".
6) Under the 6th page, “B” in the Do table shall be read as “D”, “part (418,000 won)” shall be read as “Refusal of a request for revision”, “D” in the 5th sentence shall be read as “B”, and “decision of refusal of a request for revision” shall be read as “part (418,00 won)”.
7. The " September 27, 2018" of the 7th parallel shall be changed to " September 19, 2018".
7. The fulfillment of the terms and conditions of the suspension agreement under the 17th Pursuant to the 17th Preliminary Agreement is the “fulfilment of the terms and conditions of the instant contract for the modification of the instant sales contract” as the “fulfilment of the terms and conditions of the conditional performance agreement” stipulated in the instant individual agreement.
7 Myeon 18 and 19 "former Income Tax Act (amended by Act No. 15225, Dec. 19, 2017; hereinafter the same shall apply)" is regarded as "Income Tax Act".
Each "Gu Income Tax Act" of the 8th 1st e, 14th e, shall be treated as "Income Tax Act".
Each of the 8th 2th 2th 13th 19th 19th 19th 19th 19th 201st 2nd 19th 2nd 2019, “before the amendment by Presidential Decree No. 28637 of February 13, 2018,” respectively.
8. The 5th parallel "Article 21.10" shall be deemed to be "Article 21.10".
The 9th parallel 13th parallel 18th parallel shall be as follows:
① At the time of the instant individual agreement, the scheduled date of occupancy under the instant apartment sales contract has already expired due to the delay in the completion of construction of the instant apartment, and it is almost clear that the Plaintiffs, etc. may not move into the instant apartment within three months from the scheduled date of occupancy. The instant apartment sales contract is concluded by the Plaintiffs, etc.