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, a business operator who operates a housing construction and sales business jointly with B (each share 1/2), registered its business as follows, and newly built a multi-family housing (the total floor area of 443.34 square meters, hereinafter “instant housing”) on the land of Gwanak-gu in Seoul Special Metropolitan City (the approval date of use, February 7, 2014), and sold all of them in 2014.

On September 4, 2013, 2013, the Seoul Special Metropolitan City DaDD sales and sales business operator on September 13, 2014, which is the Plaintiff and one business registration number of the place of business;

B. The Plaintiff filed a comprehensive income tax return for KRW 1,400,000, which occurred in the process of removing the existing buildings on the ground C above, for the sales price of KRW 1,400,000.

C. Since then, the Plaintiff calculated the amount of income of 180,479,540 won by applying the simple expense rate under the above provision on the ground that the total amount of income for 2013 years, which was the taxable period immediately preceding 2014, was less than 36 million won, which is the standard amount 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 in the absence of special reference) (i.e., Article 143(4)2(b) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 26982, Feb. 17, 2016) (i.e., gross income amount of 2,200,970,000 won

On March 10, 2018, the Defendant issued a notice of additional correction to the Plaintiff on March 10, 2018, regarding that the amount of income attributed to year 2014 should be estimated by applying standard expense rate which is not a simple expense rate, according to the result of personal integration with respect to the Plaintiff (including additional tax 32,313,429).

(hereinafter referred to as “instant disposition”). (e)

The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on October 18, 2018 on June 4, 2018, but the Tax Tribunal dismissed the appeal on February 21, 2019.

[Ground of recognition] Facts without dispute, Gap evidence 1 to 6, Eul evidence 1 and 2.