종합소득세부과처분취소
1. The plaintiffs' claims against the defendants are all dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Details of the disposition
The Plaintiffs registered a business as a housing construction and sales business on August 29, 2014 (50% of the Plaintiff’s shares), and sold 12 multi-household houses (hereinafter “instant housing”) in Seocho-gu Seoul Metropolitan Government (hereinafter “instant housing”) after newly constructing a new housing (the approval date for use February 24, 2015), and closed the business on July 4, 2015.
The Plaintiffs reported the sales price of KRW 1,863,636 of the scrap metal generated in the course of removing the old building (hereinafter “the instant scrap metal”) to newly construct the instant housing as the revenue amount reverted to the year 2014, which was registered as the business operator.
The Plaintiffs reported KRW 2,847,400,00 by dividing the sales price of the instant housing by the Plaintiffs’ share ratio (50%) and KRW 2,847,40,000 as the revenue amount for each year 2015, and on the ground that the revenue amount for the immediately preceding taxable period falls short of KRW 36 million of the standard revenue amount for construction business under 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 “former Enforcement Decree of the Income Tax Act”), the Plaintiffs filed a comprehensive income tax on the estimated income amount under each simple expense.
The Daejeon Regional Tax Office (hereinafter “Investigation Office”) conducted a personal consolidated investigation against the Plaintiffs, and notified the Defendants of “The Plaintiffs are not subject to the application of the simplified expense rate prescribed in Article 143(4)1 of the former Enforcement Decree of the Income Tax Act, so the Plaintiffs’ income is estimated by applying the “standard expense rate” and accordingly, the amount of tax against the Plaintiffs should be corrected.”
Accordingly, on March 10, 2018, the head of the Gu-based Tax Office imposed global income tax of KRW 125,102,530 on Plaintiff A for the year 2015, and the head of the Gu-based Tax Office imposed global income tax of KRW 125,106,660 on Plaintiff B on March 10, 2018.
(hereinafter referred to as “instant disposition” in total. The Plaintiffs are dissatisfied with the instant disposition, and they are dissatisfied with such disposition.