종합소득세부과처분취소
All of the plaintiffs' claims are dismissed.
The costs of lawsuit shall be borne by the plaintiffs.
1. The following facts are not disputed between the parties, or can be acknowledged in full view of the purport of the entire pleadings in Gap evidence No. 1 and evidence No. 5 and Eul evidence No. 1 (including branch numbers), respectively:
The Plaintiffs’ new construction and sale1) On December 16, 2016, the Plaintiffs registered their business (business registration number: C) as a new construction and sale business of housing and commercial buildings, and from that time to December 20, 2017, the Plaintiffs are the residential buildings of 1,485 square meters on the D ground of Seocheon-si from that time, Seocheon-si from that time, from December 20, 2017, the two underground floors of the total floor area of the building 9,524.18 square meters, and the 12th floor on the ground (
(2) In order to construct the instant building, the Plaintiffs sold by-products, such as scrap metal, from the removal of the existing building located on the instant building site, as follows.
EF
B. The Plaintiffs’ global income tax return 1) filed a comprehensive income tax return for the year 2017 with the Defendants, and commenced business by selling by-products, etc. generated while removing the existing building located on the instant building site in the immediately preceding taxable period in 2016. The sales revenue of by-products, etc. in 2016 was prior to the amendment by Presidential Decree No. 28511, Dec. 29, 2017; hereinafter “former Enforcement Decree of the Income Tax Act”).
(B) On the ground that the sale income amount of the Plaintiffs generated in 2017 falls under the application of simple expense rate on the grounds that the construction business standard income amount under Article 143(4)2(b) is less than KRW 36,00,000 and falls under the application of simple expense rate (hereinafter “final declaration”).
(2) On June 13, 2019, the Director of the Incheon Regional Tax Office sent to the Plaintiff A a piracy a clarification regarding the application of the simple expense rate at the time of global income tax return in 2017. On July 11, 2019, the Plaintiffs applied standard expense rate to the Defendants, and the Plaintiff A and Defendant A of global income tax amounting to KRW 697,921,130, including penalty tax, for the year 2017.