A. From January 2008, the Plaintiff newly constructed and sold a new apartment and a shop in the Goyang-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong (hereinafter “instant apartment, etc.”) and calculated the amount of income based on the work progress rate and the parcelling-out rate and reported

B. However, some of the buyers of the instant apartment buildings, etc. did not pay the remainder; the brick construction corporation, which is the contractor of a commercial building newly constructed in E4 block, did not repay; 635 households (17.47%) in 201; 231 households (6.06%) in 2012; and 426 households (1.80%) in 2013, rescinded the relevant sales contract.

C. On March 29, 2014, the Plaintiff filed a claim for correction to the Defendant for refund of KRW 7,886,919,910 for the business year 2010, deeming that the cancellation of the above sales contract constitutes grounds for filing a claim for correction under Article 25-2 subparag. 2 of the Enforcement Decree of the Framework Act on National Taxes.

On February 10, 2015, the Defendant rejected an application for correction of KRW 5,518,41,720 of the remaining corporate tax on the ground that, with respect to a household, the sales contract for which was cancelled on or before December 31, 2011, the sales contract had not been sold from the beginning, the sales rate was determined and the corporate tax was refunded KRW 2,368,478,190 on the basis of the sale rate, but on the ground that, with respect to a household, the sales contract was cancelled after January 1, 2012, the sales rate was determined at the disposal rate for the business year to which the date of the sales contract belongs, it cannot adjust the sales

(hereinafter “instant disposition”) was made.

E. On April 21, 2015, the Plaintiff appealed to the Tax Tribunal. The Tax Tribunal cancelled the sales contract from January 1, 2012 of the sales contract for the instant apartment on July 13, 2015.