1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff, as indicated in the table below, constructed each multi-household house (hereinafter referred to as “instant multi-household house” by sequence, and all of the instant houses 1 through 3 together, and sold them after obtaining approval for use from the permitting authority.

The number of households with the total floor area of 10/1000 square meters 2/16/1000 of 23/1000 on January 7, 2013, 2013, from the date of approval for the use of the number on the date of permission for the building permit, shall be the 36/16 household with the 16/15/00000 of 3994/15/17/20 on August 22, 2013, 2014, the number of households with the 16/16/16/0000 of 3994/15/20 on September 24, 2015.

B. Meanwhile, the Plaintiff calculated estimated income by applying the simple expense rate 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 the same shall apply) on the ground that the amount of sales revenue from each of the buildings of this case was less than the amount prescribed in Article 143(4)2(b) of the former Enforcement Decree of the Income Tax Act by selling scrap metal and other by-products generated in the course of new construction of the building during the pertinent taxable period immediately before the pertinent year in which the amount of sales revenue from each of the buildings of this case was generated, and calculated global income in 2013 and 2014 of the former Restriction of Special Taxation Act (amended by Act No. 1527, Dec. 19, 2017; hereinafter the same shall apply) by applying Article 7(1) of the former Restriction of Special Taxation Act (amended by Act No. 12853, Dec. 23, 2014>

On December 13, 2012, 201, the Plaintiff’s business commencement date of the Plaintiff’s share-based business (the date of business closure), the Plaintiff’s business commencement date of the Plaintiff’s share-based business (the date of business closure), E’s housing No. 1, 70% of the instant housing No. 1, the construction business/new house sale, the Plaintiff, and F’s 70% of the instant housing No. 2, the Plaintiff, and the Plaintiff’s house No. 31, Dec. 19, 2013, the construction business/new house sale, and the housing lease.