1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

Details of the disposition

The reasoning for this Court’s explanation is as follows: (a) the corresponding part of the reasoning for the judgment of the court of first instance (from 5:0 to 13:00) except for dismissal or addition as follows; (b) therefore, it shall be accepted in accordance with Article 8(2) of the Administrative Litigation Act, Article 420 of the Civil Procedure Act and Article 420 of the Civil Procedure Act.

【The part to be used in height】 In the 2th 10th 11th 2th 2th 10 and 11th m, “Seoul Gangseo-gu Seoul Metropolitan Government D large 3,109.5 square meters (divisions in D large 3,816.1 square meters on May 2, 2012)” is deemed “Seoul Gangseo-gu D large 3,816.1 square meters (the land was divided into D large 3,109.5 square meters and I large 706 square meters on May 2, 2012).”

In the 3rd page, the phrase “Conclusion” was added to the following six pages: “(36,400,000 won per month of rent (excluding value-added tax) and for one year from November 21, 2011] of rent.”

The 3rd 7th 7th 8th Happed as follows:

(2) On the second half of 2011, the Plaintiff issued two tax invoices of KRW 48,533,00 in supply value; and on the first half of 2012, the sales tax invoice of KRW 36,400,00 in supply value (the total amount of KRW 72,80,000 in supply value). This was reflected in the base of value-added tax for the second half of 2011 and the first half of 2012 that the Plaintiff returned to the Defendant. (3) The Plaintiff did not include any amount in the real estate rental income account among the real estate rental income account attached when filing a report of corporate tax for 201 and 2012, and included any amount in the real estate rental income account for the business year of 2011; and included the amount of KRW 48,533,333 in the “non-business income account; and KRW 82,800,000 in the business year of 2012 as follows.

G. B acquired the instant land in 1969, and the conversion acquisition value of the instant land as of the above point of time is approximately KRW 3.8 billion.

Meanwhile, the Plaintiff filed a report on the corporate tax for the business year 201 with the revenue accruing from the instant land as KRW 29,412,234,064, and the disposal profit accruing from the sale of the instant land was KRW 6,860,473,370, which shall be reverted to the business year 2012.