Whether the acquisition or transfer of apartment sale rights, etc. constitutes real estate sale business;

After examining all the circumstances such as the transaction price, size, frequency, form, etc. of each real estate of this case, including the acquisition and transfer of apartment houses, etc. belongs to the overheated speculative district, it constitutes real estate sales business for profit-making purposes. Since apartment sales rights do not differ from the transfer of the status of apartment purchaser, it is subject to the real estate supply business or real estate sales business under the

Article 19 of the Income Tax Act

Article 1 of the Value-Added Tax Act

1. The plaintiff's claim is dismissed.

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

Cheong-gu Office

The Defendant’s imposition of global income tax of KRW 72,960,590 for the year 2005, value-added tax of KRW 40,984,590 for the year 2002, value-added tax of KRW 6,300,970 for the year 202, value-added tax of KRW 14,569,01,670 for the year 2003, value-added tax of KRW 33,01,670 for the year 204, and value-added tax of KRW 35,878,130 for the year 205 is revoked.

1. Details of the disposition;

A. From January 1, 2002 to June 30, 2005, the Plaintiff acquired the right to sell apartment buildings and apartment buildings (hereinafter referred to as "each real estate of this case") on seven occasions as shown in the attached transaction list (hereinafter referred to as the "list") and transferred it on eight occasions. B. The Defendant conducted a tax investigation from December 15, 2005 to January 11, 2006, and deemed that the above transaction constituted real estate sales business and imposed global income tax and value-added tax on the Plaintiff on April 5, 2006 in relation to the transaction of apartment buildings and apartment buildings.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 45-1 through 6, Eul evidence No. 1-5-1 through 5, Eul evidence No. 2, and the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The plaintiff's assertion

(1) The list Nos. 1 through 7, 9 through 1) is limited to the apartment in which the plaintiff or his/her family actually resided, or the apartment is acquired for the purpose of residing, and then again sold without satisfying the housing requirements anticipated at the time of acquisition. The list Nos. 8 and 10 are acquired for the purpose of countermeasures against aging, and the commercial building is leased by holding it until now. Thus, it cannot be deemed that the plaintiff traded each of the above real estate.

(2) The sale of apartment sales tickets cannot be deemed to constitute real estate sales under Article 19(1)12 of the Income Tax Act (the expression "real estate and real estate rights" in relation to real estate rental income under the Income Tax Act, and the expression "real estate and real estate rights" in relation to the transfer income is separately used, and real estate supply business under the Korean Standard Industrial Classification defined as real estate sales business in Article 34 of the Enforcement Decree of the same Act refers to the case where land and buildings are sold, sold, sold, sold, and purchased real estate), and it cannot be deemed to constitute real estate sales, which is the act of supplying goods subject to taxation under Article 1 of the Value-Added Tax Act and Articles 1 and 2 of the Enforcement Decree of the same Act (Article 1(3) of the same Enforcement Decree does not fall under the real estate supply business as defined in the Korean Standard Industrial Classification, which is the technology of the business of supplying goods, and in determining whether the plaintiff has operated real estate sales business, only the remaining apartment and commercial activities except the sale of sales rights, and no value-added tax and no value-added tax shall be imposed.

(b) Related statutes;

It is as shown in the attached Form.

(c) Fact of recognition;

(1) The Plaintiff’s acquisition and frequency of transfer of each of the instant real estate, its timing, amount of transaction, and the size of each of the said real estate are as indicated in the attached transaction list.

(2) 이 사건 각 부동산은 대부분 ⊙⊙시 ◎◎구, △△시 ◆◆구 및 ♧♧시에 소재하는 부동산으로서 원고가 위 각 부동산의 거래행위를 할 당시 위 지역은 투기과열지구로서 아파트 및 그 분양권 가격이 급격히 오르고 있었다.

(3) From January 15, 1998 to December 31, 1998, the Plaintiff operated a Korean house, and thereafter did not operate a separate business entity. Among each real estate of this case, the place where the Plaintiff or his family actually resided is only three.

(Reasons for recognition) Facts without dispute, entry of Gap evidence 1 and 2, purport of the whole pleadings

D. Determination

(1) According to the relevant provisions such as Article 19(1)12 of the Income Tax Act, Article 34 of the Enforcement Decree of the same Act, Article 1 of the Value-Added Tax Act, and Articles 1 and 2 of the Enforcement Decree of the same Act, income generated from real estate sales business shall be subject to income tax. Real estate sales business is a business that supplies goods and its supply is subject to value-added tax. Whether the transfer of any real estate or income arising therefrom is subject to income tax or value-added tax due to real estate sales business, shall be determined according to ordinary social norms, taking into account whether the transferor’s acquisition and possession of real estate, the scale and frequency of transfer, the number of transfer, and the other party, as well as the continuity and repetition of business activities to the extent that the transfer aims at profit, and the determination shall take into account not only the transfer of the relevant real estate, but also all the circumstances before and after the time the transfer took place throughout the entire real

In the instant case, most of the instant real estate were apartment units, or among them, the Plaintiff’s right to sell the real estate, which was disposed of without being owned by the Plaintiff until now. Among them, three of them are only three and most of them were actually residing and sold within one year short from the date of acquisition, and within three years long from the date of acquisition. At the time of the transaction of each of the instant real estate, the location of each of the instant real estate belongs to the overheated speculative district. At the time of the transaction of each of the instant real estate, the Plaintiff was not operating another business, and all other circumstances such as the transaction price, size, frequency, form, etc. of each of the instant real estate were comprehensively taken into account, it is reasonable to view that the instant real estate transaction was conducted as part of the continuous business activity for the purpose of profit-making, and thus, it constitutes real estate sales business under the above Acts and subordinate statutes. Accordingly, the Plaintiff’s first assertion contrary thereto is rejected.

(2) Article 34 of the Enforcement Decree of the Income Tax Act provides that real estate sales business which is subject to income tax refers to building construction business (limited to the case of self-construction and sale of buildings) and real estate supply business under the Korean Standard Industrial Classification. Real estate supply business among the real estate business refers to the case of resale of real estate constructed by directly developing farms, housing sites, industrial sites, etc. under a contract to another person without leasing or operating the real estate. Article 2(1)5 of the Enforcement Decree of the Value-Added Tax Act provides that real estate sales business shall be deemed the business of supplying goods. Since the sale and purchase of apartment ownership is yet transferred to a buyer's status as yet yet completed apartment, it shall be deemed that the apartment sale itself is subject to real estate supply business or real estate sales business under the Korean Standard Industrial Classification. The expression "real estate rights" in relation to real estate rental income under the Income Tax Act, and the expression "real estate rights" in relation to real estate and the expression "real estate rights" in relation to the transfer income is separately used. Therefore, the second assertion by the plaintiff is without merit.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and it is so decided as per Disposition.

o a set of records

(unit: million won)

No.

Location

Types

Area

(p)

Details of acquisition

Details of transfer

Jinay

Date of acquisition

Amount

Transfer Date

Amount

(1)

Salympic Winter Games, Galympica

Apartment house

53

89.07.28

74

04.03.29

950

One house for one household;

(2)

Daejeon Cheongcheon Gyeong-dong, Machanaa

Apartment house

34

96.11

120

11.28

70

Actual Family Report

(3)

Seodaemun-gu Dollllaa

Apartment house

25

93.04.30

77

02.09.03

105

Standard Market Price

(4)

Mag-Ick-Ick-Ick

Sales Rights

63

00.04.16

355

02.06.28

395

Actual Family Report

(5)

Samsung Cyria Cyera (a)

Apartment house

59

02.07.08

535

05.04.27

1,002

Actual Family Report

(Subject of Tax Reduction and Exemption)

(6)

Gak-Sekin Jinkyona

Sales Rights

40

02.09.09

178

03.06.27

198

Actual Family Report

T. T. T. T. T. A.T.

Sales Rights

15

02.09.30

396

03.12.18

435

Actual Family Report

E.S. E.S. E.S. E. E. E. E. Z.

Commercial buildings

42

03.11.13

Registration of Rental Business

Skym Skym Skym Skympia

Apartment house

57

03.11.24

Residence

성남 분당 정자 파크뷰ⓐ

Apartment house

54

04.05.06

870

04.12.28

906

Actual Family Report

성남 분당 정자 파크뷰ⓐ

Apartment house

63

05.05.10

holding