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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
Details of the disposition
The Plaintiff, jointly with B, completed business registration on December 13, 2012, with the trade name of “C,” under the name of “C,” and completed the business of constructing and selling multi-family housing 16 households (hereinafter “instant housing”) on the ground of the name of the Plaintiff (hereinafter “instant business”).
원고는 2014. 5. 30. 2013년 귀속 종합소득세에 대하여, 이 사건 주택에 대한 분양수입금액이 발생한 직전연도인 2012년에 신축공사 중 취득한 고철 등 부산물 2,000,000원 상당을 판매하여 구 소득세법 시행령(2016. 2. 17. 대통령령 제26982호로 개정되기 전의 것, 이하 같다) 제143조 제4항 제2호 (나)목에서 규정한 금액에 미달되는 수입이 발생하였다는 이유로, 위 규정에 따른 ‘단순경비율’을 적용하여 소득금액을 산정하고, 구 조세특례제한법(2014. 1. 1. 법률 제12173호로 개정되기 전의 것, 이하 같다) 제7조의 중소기업에 대한 특별세액감면규정을 적용하여 원고의 손익분배비율 30%에 해당하는 종합소득세 7,920,967원을 신고ㆍ납부하였다.
As a result of the personal integration investigation against the plaintiff, the director of the Seoul Regional Tax Office: (a) deemed that the plaintiff commenced business in 2013, which was the time of sale by-products; and (b) excluded the simple expense rate; (c) re-calculated the amount of income by standard expense; and (d) notified the defendant to rectify the amount of tax by excluding the special tax reduction and exemption.
Accordingly, on August 10, 2017, the Defendant issued a correction and notification of the global income tax of KRW 42,080,590 (including additional tax) to the Plaintiff for the year 2013.
(hereinafter referred to as the "disposition in this case"). [The ground for recognition] is without dispute, entry in Gap evidence 1 through 5, and Eul evidence 1 through 5 (including provisional numbers, hereinafter the same shall apply) and arguments.