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

Cheong-gu Office

The Defendant’s imposition of KRW 00,00,000 for global income tax for 2003 and KRW 00,000 for global income tax for 2003 and KRW 00,000 for global income tax for 205 and KRW 00,000 for global income tax for 2005 and KRW 00,000 for global income tax for 200,000 for global income tax for 208 and KRW 00,00 for global income tax for 2008 and KRW 00,000 for global income tax for 1 year for 208 shall be revoked.

A. The Plaintiff acquired the following land without having registered the housing construction and sales business, and newly constructed the housing on the ground, and sold the unregistered housing on the land and its ground before obtaining approval for use of the building:

1) On March 2003, 2003, the Plaintiff purchased 217.8 square meters (hereinafter referred to as “1 square meters”) from ○○○-dong ○○○○○○-dong ○○○○○-dong ○○○○○, and newly constructed a multi-family house with a total floor area of 303.76 square meters (hereinafter referred to as “multi-family house”) on the ground. On August 24, 2003, the Plaintiff sold the first land and the first house to ○○-dong ○○ on August 24, 2003, before obtaining approval for use of the first house (the approval date: December 6, 2003).

2) On November 5, 2004, the Plaintiff purchased a price of KRW 000,000,000 from 00,000,000,000 for ○○○○-dong ○○○○○○-dong ○○○○○○-dong ○○○○○○-dong ○○○○○-dong (hereinafter referred to as “second-party 2”) and newly constructed a detached house of a size of 292.13 square meters on that ground (hereinafter referred to as “second-party house”) with a total floor area of KRW 292.13 square meters on that ground, and sold the second-party house to Kim○-dong 1, 2005, which was before obtaining approval for use (the approval date: November 21, 2005).

3) On December 27, 2006, the Plaintiff newly constructed a detached house of 310.23 square meters in total floor area on the ground (hereinafter referred to as "third house"; hereinafter referred to as "third house in this case") with ○○○○-dong ○○○○-dong ○○○○○-dong 281.3 square meters in total (hereinafter referred to as "third land"; hereinafter referred to as "the land in this case") and sold the house to ○○○○-dong 200 million in total price. On November 12, 2007, 2006, the Plaintiff completed the registration of ownership transfer under the name of the Plaintiff on December 29, 2006, and newly constructed a detached house of 310.23 square meters in total floor area on the ground (hereinafter referred to as "third house in this case"; hereinafter referred to as "the house in this case") with the approval for use of the third house (the approval date of use: May 16, 2008).

B. As above, the Plaintiff’s sale of the instant land and housing as well as the instant land transfer.

The only reported and paid only the transfer income tax.

C. From April 8, 2013 to May 12, 2013, the Defendant: (a) conducted an individual integrated investigation with respect to eight persons, including the Plaintiff’s spouse, etc.; (b) on the ground that the Plaintiff was evading income tax, value-added tax, etc. due to the Plaintiff’s act of newly constructing and selling the instant housing on the instant land before obtaining approval for use of the building; (c) on the ground that the Plaintiff was evading income tax, value-added tax, etc. for 10 years under Article 26-2(1)1 of the Framework Act on National Taxes; and (d) on the ground that the imposition period of ten years under Article 47-2(2) of the same Act, including the unfair non-reported additional tax, 400 won including global income tax for 2003, 2000, 2000, 2000, 2000, 2000, 2000, 200, 200, 2000.

[Ground for Recognition: Facts without dispute; Gap's entries in Gap's Evidence Nos. 1, 3 through 7, 10 through 15, 17 through 20, Eul's Evidence Nos. 1 and 2 (Evidence No. 1 and 2, including branch numbers; hereinafter the same shall apply); the purport of the whole pleadings]

2. Whether the disposition is lawful;

A. The plaintiff's assertion

The plaintiff did not submit a tax base return related to the housing of this case within the statutory due date of return and did not evade national taxes by fraudulent or other unlawful acts such as preparing a double contract or false contract. Thus, seven years of the exclusion period of imposition (Article 26-2 (1) 2 of the Framework Act on National Taxes) shall apply to the plaintiff, and 20% of the general non-reported additional tax rate (Article 47-2 (1) of the same Act) shall apply to the plaintiff. The disposition of this case for 2003 years and the disposition of 205 years shall be imposed seven years after the date on which the income tax and value-added tax can be imposed, and the disposition of this case for 208 years which imposed an unfair non-reported additional tax which is not a general non-reported additional tax is also unlawful.

B. Relevant statutes

It is as shown in the attached Form.

(c) Fact of recognition;

1) As to land 1 and housing 1

A) On March 1, 2003, the Plaintiff purchased the land No. 1 at KRW 00,000,000 for price, and completed the registration of ownership transfer on the land No. 1 on April 11, 2003 by obtaining a construction permit to newly construct a multi-family house with a total floor area of 303.76 square meters on the ground of land No. 1, and completing the registration of ownership transfer on the land No. 1 on April 30, 2003.

B) On August 24, 2003, the Plaintiff: ○○○ on August 24, 2003, the price for the first house, which was prior to the approval of land and use 0

Upon entering into a sales contract for selling KRW 00 million (the remaining payment date: December 30, 2003), the Plaintiff entered into a sales contract for selling KRW 00,000 (the remaining payment date) with respect to the first house, and entered into a sales contract for supporting the first house to transfer all facilities without any defects after obtaining approval for use from the date of the remainder payment, and to assume liability for repairing defects for two years. On the other hand, the Plaintiff entered into a sales contract for selling KRW 1 land to ○○○ on August 24, 2003 (the remaining payment date, October 16, 2003) separately from the above sales contract.

C) On September 17, 2003, ○○○ filed a report on the change of the owner of the first house, and on October 28, 2003

After completing the registration of ownership transfer concerning land, on December 6, 2003, after obtaining the approval for the use of the first house on December 6, 2003, the registration of ownership preservation concerning the first house was completed on December 17, 2003.

D) On November 13, 2003, the Plaintiff filed a preliminary return on the tax base of capital gains tax to the Defendant on November 13, 2003, and filed a return as if the Plaintiff transferred KRW 000,000,000 for the first land to the Defendant with the exception of the portion on the first house, and reported and paid KRW 00,000 for the capital gains tax

2) As to land 2 and housing 2

A) On November 5, 2004, the Plaintiff purchased the second land in the amount of KRW 00 million, and completed the registration of ownership transfer in the name of the Plaintiff on the 13th of the same month. On January 31, 2005, the Plaintiff completed the registration of ownership transfer in the name of the Plaintiff on the 2nd of the land, which was the owner of the building on the 2nd of the same month, constructing the second house, which is a detached house of the size of the total area of 292.13 square meters, and completed the report of commencement

B) On October 1, 2005, the Plaintiff entered into a sales contract to sell the second house, which was prior to the approval of the use of the second land, to the Kim○○, and the leap○○, with the price of KRW 000,000,000 (the remaining-end date: November 28, 2005). On the second house, Kim○ and leap○ entered into a change in the name of the owner, but the Plaintiff installed some facilities such as the fence after the completion of the construction, and made a special agreement to impose liability for defect repair for one year. Meanwhile, the Plaintiff entered into a sales contract to sell the second house to Kim○○ and leap○○○ as of October 1, 2005 (the remaining-end date, October 27, 2005) separately from the above sales contract.

C) Kim○-○ and Maap-○ shall own each 1/2 share of land on November 3, 2005 with respect to land No. 2.

After the registration of transfer was completed, on November 9, 2005, the change of the owner of the second house was reported, and on November 21, 2005, the registration of transfer was completed on November 23, 2005 with respect to the second house on November 23, 2005, respectively.

D) Around May 2006, the Plaintiff filed a preliminary return on the tax base of capital gains tax with the Defendant, and filed a return and paid KRW 0,000,000 for capital gains tax on the second land as if the Plaintiff transferred KRW 2,000,000 to the Defendant with the exception of the portion on the second house.

3) As to land 3 and third houses:

A) On December 27, 2006, the Plaintiff purchased the third land in the amount of KRW 000,000,000 for the purchase price, and completed the registration of ownership transfer in the name of the Plaintiff on the 29th of the same month. On January 25, 2007, the Plaintiff is the owner on the third land above the third land.

On February 15, 2007, it has completed the commencement report on February 15, 2007 with a building permit to newly construct a third house which is a detached house of the total floor area of 310.23 square meters.

B) On November 12, 2007, the Plaintiff’s third house prior to the approval of the use of the third land and the third house to ○○ and ○○○○.

B sold the price of KRW 0 billion (the price shall be increased by KRW 00 billion due to the reasons such as delay in the payment of the balance of the purchaser) to the buyer, and as to the third land, a sales contract was prepared to sell the third house to KRW 000 billion (the remaining payment date: April 10, 2008), and as to the third house, KRW 00 million (the remaining payment date: April 10, 2008) to KRW 00,000 (the remaining payment date: April 10, 2008), and as to the third house, the contract was entered into in two copies of the sales contract to sell the third house to KRW 00,000 (the remaining payment date: April 10, 2008).

C) After completing the registration of ownership transfer with respect to the land No. 3 on March 11, 2008, ○○ and ○○○○ completed the registration of ownership transfer with respect to the land No. 3 (Gang○: 2/3 equity, 1/3 equity) and on April 16, 2008, he reported the change of the owner of the third house on April 16, 2008, and obtained approval for the use of the third house on May 16, 2008. Thereafter, ○○ completed the registration of ownership transfer with respect to the third house on August 14, 2008.

D) On April 2008, the Plaintiff filed a preliminary return on the tax base of capital gains tax with the Defendant around April 2008, and filed a return and payment of KRW 00,000,000 for capital gains tax on the third land as if the third land was transferred without excluding the portion on the third house.

4) On April 11, 2013, a licensed real estate agent Kim ○, who arranged transactions of land 2, 2, 3, and 3 and housing 3, submitted a written confirmation to the Defendant on April 11, 2013, that “at the time of brokerage, the pertinent housing was requested to trade the Plaintiff at the actual completion of the construction (such as to the extent that it could live together). The Plaintiff knows that the Plaintiff is aware that he, she, her husband, and her relatives were newly constructing a building (a single house) on the land.”

[Ground for Recognition: without dispute; Gap evidence 1 to 20; Eul evidence 2, 3, 4, and 5;

[Purpose of the entire argument]

D. Determination

1) According to Articles 26-2(1)1 and 47-2(1) of the Framework Act on National Taxes and Article 12-2(1) of the Enforcement Decree of the same Act, where a taxpayer evades national taxes or obtains a refund or deduction due to “Fraud or other unlawful acts” as prescribed in the subparagraphs of Article 3(6) of the Punishment of Tax Evaders Act, the exclusion period of imposing national taxes is extended to 10 years, and where a taxpayer fails to report the tax base by the statutory due date of return due to such act, an amount equivalent to 40/100 of the calculated tax amount is imposed as additional tax. In this regard, the term “Fraud or other unlawful acts” means any active act falling under any of the following subparagraphs, which makes it impossible or considerably difficult to impose taxes, and thus, constitutes an act of falsely preparing books, such as double entry of documents or documents, fabrication of income, profit-making, fabrication or concealment of assets, or an act of falsely manipulating tax invoices or other unlawful acts under Article 3(6) of the Punishment of Tax Evaders Act.

2) In light of the above provisions and legal principles, it is difficult for the tax authority to impose tax on the Plaintiff unless the taxpayer voluntarily files a return on the tax base and tax amount of global income tax at issue in this case, i.e., the global income tax at issue and the value-added tax at issue in this case, i.e., the taxpayer is obligated to do so unless the taxpayer voluntarily files a return on the tax base and tax amount. Not only did the Plaintiff file a return on the tax following the new construction and transfer of the instant house but also did not do business registration early. ii the owner of the building under the Building Act refers to the owner of the building who orders construction, large-scale repair and change of use of the building, installation of building equipment, or construction of a structure to the owner of the instant building on its own under Article 2(1)12 of the Building Act, or the owner of the instant building who fails to report on the new construction and sales contract at issue 20 years to the owner of the instant building without any possibility of changing the name of the owner.

3. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.