법인세등부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. A. Around March 1998, the Plaintiff completed C apartment 704 households and 27 commercial buildings on the land outside B and 15, and on the 650 households of double 23 square-type apartment (hereinafter “instant apartment”) with the approval of the public rental housing business on June 10, 1997, the Plaintiff sold 230 households in general in 201, 201, and 350 households in 2012. At the time of filing a corporate tax return in 2011, the current purchase price was KRW 12,128,402,836, and the current purchase price was reported as KRW 18,46,327,310 each at the time of filing a corporate tax return in 2012.
B. From March 4, 2014 to May 25, 2014, the Defendant conducted an investigation of corporate tax reverted to the Plaintiff for the business year from 2007 to 2012, and (1) deemed that the Plaintiff appropriated KRW 4,624,519,482 out of the sales cost for the business year 2011, and KRW 7,046,452,30 (total: 11,670,970,970,782) out of the sales cost for the business year 207, KRW 3,313,063,00, KRW 207, KRW 2070, KRW 207, KRW 309, KRW 207, KRW 209, KRW 3063,063,568 as the processed asset for the business year from March 4, 201, and disposed of it as the representative director for the business year from 207 to 2070, KRW 31414,29415,314.
C. The Defendant, on May 14, 2015, did not perform the obligation of the Plaintiff to withhold taxes following the notice of change in the amount of income.