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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On June 11, 2003, the Plaintiff newly built and sold officetels buildings on the ground of Suwon-si transfer-dong 1116-5, from July 14, 2003 to October 2, 2006.
B. When the Plaintiff suffered losses in KRW 3,278,180,210 in the business year 2007, the Plaintiff applied for a refund of KRW 403,577,200 from the Defendant for a refund of corporate tax paid in the business year 2006, on June 19, 2008, under Article 72(1) of the former Corporate Tax Act (amended by Act No. 9267, Dec. 26, 2008; hereinafter “former Corporate Tax Act”) by stating that the main business type of the business is a construction business.
C. On November 1, 2009, the Defendant issued the instant disposition against the Plaintiff on the ground that the Plaintiff is not a construction business, but a real estate supply business, and that the Plaintiff does not fall under a small and medium business subject to a retroactive deduction of deficit, and accordingly, collected KRW 467,624,910 as corporate tax for the business year 2007 where the amount of corporate tax refunded to the Plaintiff pursuant to Article 72(5)2 of the former Corporate Tax Act (amended by Act No. 10423, Dec. 30, 2010; hereinafter “Amended Corporate Tax Act”) was added to KRW 403,577,200 as corporate tax paid to the Plaintiff pursuant to Article 72(5)2 of the same Act.
[Ground of recognition] Facts without dispute, Gap evidence 1, 5 evidence, Eul evidence 1, the purport of the whole pleadings
2. Whether the disposition is lawful;
A. On June 12, 2003, the Plaintiff’s assertion 1, the Plaintiff decided to newly construct an officetel for business purposes after registering its business as a new construction and sale business of the building, and directly construct, extend, rebuild, and rebuild the building, such as purchase of land, design, authorization, permission, construction of model house, sale of buildings, management of the building after approval for use, repair of defects, etc.