법인세경정처분
The plaintiff's claim is dismissed.
Litigation costs shall be borne by the plaintiff.
1. Details of the disposition;
A. On September 10, 1998, the Plaintiff is a company established for the purpose of manufacturing, wholesale, electronic, manufacturing, wholesale, trade, etc. of non-ferrous metal products and parts thereof. On May 22, 2014, the Plaintiff added real estate sales business, real estate construction and sales business, and real estate rental business to its purpose business.
B. On January 23, 2015, the Plaintiff newly constructed a neighborhood living facility and an officetel, used it as an office or an officetel, and acquired part of it as a B 1,079 square meters (hereinafter “instant land”) in order to sell it in lots.
C. On March 23, 2015, the Plaintiff was granted a construction permit for the construction of the first, second class neighborhood living facilities and business facilities (hereinafter “instant building”) on the instant land with a total floor area of 4,267.3745 square meters on the instant land from the Sungsung market.
On May 13, 2015, the Plaintiff filed an application for a PF loan for the purpose of constructing the instant building with the CF loan with the CF loan, but on May 20, 2015, the CF lending was notified to the Plaintiff on May 20, 2015, that “after examining the PF loan for the purpose of newly constructing the instant building, it was rejected of the overall review result, such as the partial sale of the instant building after the construction of the building, the company’s office and the conditions of the use of the dormitory, but the uncertainty of the business type limitation and the share of the sale was inherent.
E. On May 15, 2017, the Plaintiff transferred the instant land to D and E Company.
F. On March 28, 2018, the Plaintiff: (a) declared corporate tax for the business year 2017 to the Defendant on March 28, 2018; (b) deemed the instant land as a business land; and (c) omitted capital gains
G. On October 2, 2018, the Defendant corrected and notified the Plaintiff of KRW 181,367,370 of the corporate tax for the business year 2017 on the transfer income of the instant land on the ground that the instant land constitutes non-business land.
(hereinafter referred to as “instant disposition”). H.
On December 21, 2018, the Plaintiff is dissatisfied with the disposition of this case to the Tax Tribunal for a trial.