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1. The Defendant’s rejection of correction of KRW 14,958,923,570 for corporate tax of 2010 for the Plaintiff on April 16, 2015.
Reasons
1. Details of the disposition;
A. The Plaintiff, a company running the new construction and sales business of housing and commercial buildings from around 2008, newly built and sold a garbling apartment (hereinafter “instant apartment”) in the Goyang-dong Meal 33, A5, and E4 B block among the Goyang-dong Meal 334, Goyang-dong Meal 334, Goyang-si, Seoul, and the amount of income calculated on March 31, 201 based on the work progress rate and the sale rate and reported and paid corporate tax for the year 2010.
B. However, some of the buyers of the apartment of this case did not pay any balance. The sales contract for the brick construction company, which is the contractor of a commercial building newly built in the E4 block, was cancelled for the year 201, for the building A3 block 32 households and A5 block 142 households, for the 2012, for the building A3 block 20 households and A5 block 12 households, for the 2012, for the E4 block 189 households, and for the building A33 block 320 households and A5 block 106 households.
C. On March 27, 2013, the Plaintiff filed a request for rectification to the Defendant for refund of KRW 4,409, 906,749 out of the corporate tax reverted to year 2010, which was 501 and 2012, pursuant to Article 25-2 subparag. 2 of the Enforcement Decree of the Framework Act on National Taxes.
On May 16, 2013, the defendant rejected the plaintiff's request for correction on the ground that the difference in the sales amount related to the cancellation of contract should be included in the gross income and deductible expenses for the business year to which the date of cancellation of the sales contract belongs.
E. On August 20, 2013, the Plaintiff appealed against the Defendant’s rejection disposition, and filed an appeal with the Tax Tribunal on August 20, 2013. On March 13, 2015, the Plaintiff’s tax base and tax amount of corporate tax for the year 2010, on the ground that only the household whose sales contract was cancelled before December 31, 201, did not have been sold from the Tax Tribunal, was corrected, and the remainder of the appeal.