Suwon District Court-2018-Gu Partnership-69869 ( April 11, 2019)

The plaintiff is not a business operator subject to simple expense rate application, and the plaintiff's business does not constitute a construction business subject to special tax reduction or exemption.

Since the commencement of business of the Housing Construction and Sales Business must be understood as an objective and practical time of the supply of housing subject to sale, the time of commencing the sale of housing should be regarded as the time of commencement of business, and the plaintiff's business does not fall under the construction business subject to the reduction or exemption of special tax amount under the Restriction of Special Taxation Act

Article 143 of the former Enforcement Decree of the Income Tax Act

2019Nu10623 Action for the detailed statement of global income and the revocation of disposition

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Head of △ District Office

Suwon District Court Decision 2018Guhap69869 Decided April 11, 2019

June 26, 2019

July 24, 2019

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The part of the Defendant’s global income tax of 29,230,940 won for the Plaintiff on August 4, 2017, which exceeds 304,986,410 won for global income tax of 2013 and global income tax of 350,285,430 won for the year 2015 shall be revoked.

The reasoning of this court's judgment is the same as that of the judgment of the court of first instance, and thus, it is cited by Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil

Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed.