2. The costs of lawsuit are assessed against the plaintiffs.

A. On July 1, 2012, the Plaintiffs registered the business of the Housing Construction and Sales Business jointly (50% each of the shares), and newly built 19 households of multi-family housing (hereinafter “instant one house”) under the name of “D Building E-Dong” on the ground of Pakistan, and sold it around that time after obtaining approval for use on January 17, 2013.

B. On October 8, 2014, Plaintiff B registered the business of the Housing Construction and Sales Business, and newly built 14 households of multi-family housing (hereinafter “instant two houses”, which consist of the name “G building Hdong and Idong,” on the ground of land outside the F in Pakistan, and sold the relevant house on April 1, 2015 after obtaining approval for use on the same day.

C. On May 30, 2014, the Plaintiffs sold soil, sand, stone, and other by-products acquired while removing the existing building for the construction of the instant one house in 2012, which was immediately preceding the immediately preceding year, and generated a revenue of KRW 550,00,000, respectively. The Plaintiffs applied simple expense to the total revenue amount of the instant one house on the ground that the said revenue amount falls short of the standard amount of KRW 36,000,000, and engages in construction business, and applied special tax reduction and exemption for small and medium enterprises under the Restriction of Special Taxation Act, and filed a comprehensive tax return for each year 201

Plaintiff

B on May 26, 2016, in 2014, for the construction of the instant two houses, the immediately preceding year, sales of scrap metal and other by-products acquired while removing the existing buildings for the construction of the instant two houses, and 381,150 won was generated. However, on the grounds that the said revenue amount falls short of the standard amount of 36 million won, simplified expense is applied to the total revenue amount of the instant two houses, and the special tax reduction and exemption for small and medium enterprises under the Restriction of Special Taxation Act was applied to the comprehensive income tax for 2015.

E. As a result, the director of the Seoul Regional Tax Office conducted an individual integrated investigation against the Plaintiffs from April 26, 2017 to June 24, 2017, the Plaintiffs and Plaintiff B by-products.