2. The costs of lawsuit shall be borne by the Plaintiff.

1) On August 1, 2012, the Plaintiff completed the registration of a construction business of a residential building under the trade name “C” jointly with B, and on April 18, 2012, eight households of multi-family housing D ground (hereinafter “multi-family housing 1 of this case”).

(3) A business that sells the instant collective housing No. 1 (hereinafter “instant business”) on December 26, 2012 after commencing a new construction project and obtaining approval for use on December 26, 2012. A business that sells the instant collective housing No. 1 (hereinafter “instant project”).

(2) On March 20, 2015, the Plaintiff completed the registration of each housing construction and sales business with the trade name “E” on May 14, 2015, and completed the registration of each housing construction and sales business on May 14, 2015. On May 15, 2015, 8 households on G ground (hereinafter “instant multi-family housing”) and eight households on H ground (hereinafter “instant multi-family housing”) Haju-si, Chungcheongnam-si, and Haju-si (hereinafter “instant multi-family housing”); the instant multi-family housing was combined with the instant multi-family housing 1, 2, and 3, and was approved for the use on October 23, 2015; and around October 23, 2015, the Plaintiff started the instant multi-family housing construction business (hereinafter “instant multi-family housing 2 business”); and the instant project and the instant multi-family housing 1 and 2 combined with each of the instant projects “each of the instant projects”).

On the premise that the Plaintiff sold the by-products of the Gu building in 2012, which was the taxable period immediately preceding 2013 where the sales revenue of the instant 1 multi-family housing was generated, and obtained the amount below the amount prescribed in Article 143(4)2(b) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 26982, Feb. 17, 2016; hereinafter the same shall apply), the Plaintiff calculated the estimated income by filing a global income tax return for the amount of less than the amount prescribed in Article 143(4)2(b) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 26982, Feb. 17, 2016

In addition, the Plaintiff calculated the tax amount by applying the simple expense rate at the time of filing the global income tax return for the year 2015, which occurred from the sales revenue of the instant 2 and 3 collective housing.