1. All of the plaintiff's claims are dismissed.

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

Details of the disposition

The Plaintiff, a business operator operating the Housing Construction and Sales Business, constructed each multi-household house (hereinafter referred to as “instant multi-household house” by sequence as listed below, and all of the instant houses were built by combining the instant first and third houses, and sold them after obtaining approval for use from the head of the competent Gu.

On October 8, 201, 201, the number of households of which approval date of use is the date of permission for the building permit: (a) on October 1, 201, 201; (b) on October 9, 2012, Guro-gu Seoul Metropolitan Government B 12 Generation B on May 1, 201, 2012; (c) on December 3, 2013, 2012, the Plaintiff filed an application for business registration as described in [Attachment 1]; (d) on June 27, 2013, the Plaintiff applied for business registration as described in the following Table; and (e) Article 143(4)2 (b) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 25193, Feb. 21, 2014; hereinafter the same shall apply) on global income for the pertinent taxable year in which the sales revenue accrues, but Article 143(4)436(b)4) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No.

The estimated income amount is calculated by applying the simple expense rate under the above provision on the ground that the amount of income falls short of the amount prescribed in the above provision, and applying the special tax reduction and exemption for small and medium enterprises prescribed in Article 7 (1) of the former Restriction of Special Taxation Act (amended by Act No. 12173, Jan. 1, 2014; hereinafter the same shall apply) to the following [Attachment 2], the amount of income is calculated and the comprehensive income tax is returned and paid accordingly

On October 26, 201, Guro-gu Seoul Metropolitan Government Construction (20, Dec. 201, 201)/New-Term Housing No. 1 Housing No. 70% in Guro-gu Seoul Metropolitan Government ( November 30, 2013), 1,200,000 of May 10, 201, 25% of the instant housing No. 25% in Jung-gu, one other than G 25% in the immediately preceding business opening date (the closure date) and one other than the Plaintiff’s equity A (the Plaintiff) (the Plaintiff’s equity), 1,200,000 on October 3, 2011 (the date of December 20, 2012) / 3,2002,000 of the instant housing No. 350% in Seoul, Guro-gu, Seoul (the date of business opening)