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

On February 17, 2012 through September 5, 2012, the Plaintiff, who was working as a public official of the Incheon Metropolitan City, was temporarily temporarily retired from office from office on September 6, 2012, and retired from office on September 6, 2012. On September 18, 2012, the Plaintiff completed business registration for the Korea Housing Construction Association on October 5, 2012 with the trade name of “B” as “construction business.”

B. From June 20, 2012, before completing the registration of business, the Plaintiff purchased co-ownership shares of 714.4 square meters in Bupyeong-gu Incheon Metropolitan Government, Bupyeong-gu, Incheon. On August 30, 2012, the Plaintiff acquired the ownership of the above land on August 30, 2012. On October 11, 2012, the Plaintiff reported the commencement of construction on October 18, 2012 by the head of Bupyeong-gu, Incheon Metropolitan City with permission for the construction of multi-family housing and the building for 72 households on the above land, and obtained the approval for use on May 8, 2013. In addition, in 2013, the Plaintiff newly constructed an urban residential housing building of 36 square meters in the land of Bupyeong-gu, Incheon Metropolitan City, and acquired the total sale price of each building by selling the individual head office of each of the above buildings.

C. Meanwhile, on July 13, 2012, the Plaintiff received commission of KRW 3,00,000 on behalf of the sale of building 801 in Bupyeong-gu Incheon, Bupyeong-gu. On July 30, 2012, the Plaintiff reported and paid KRW 324,768,510,000 calculated by applying the simple expense under Article 143(4)2 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 26982, Feb. 17, 2016; hereinafter the same) to KRW 13,052,00,000, which is business income in 2013, based on the premise that the Plaintiff received the commission of the sale of building 701 on behalf of the above E-building 701, and received the business income of KRW 7,000 in total in 2012.

Article 168(3) of the former Income Tax Act (amended by Act No. 12169, Jan. 1, 2014; hereinafter the same) and Article 8 of the former Value-Added Tax Act (amended by Act No. 12851, Dec. 23, 2014; hereinafter the same) shall apply to the defendant around June 2015.