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1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant, including those resulting from the supplementary participation.
Reasons
1. Details of the disposition;
A. A Co., Ltd. was a corporation, the main business of which is real estate development projects, etc., and was a joint executor of a C urban development project (hereinafter “instant project”). On August 27, 2014, when the trial was in progress, the Seoul Central District Court was declared bankrupt on August 27, 2014, and took over the instant lawsuit after the Plaintiff was appointed as a trustee in bankruptcy on the same day.
(hereinafter referred to as “Plaintiff” without distinction between A and the Plaintiff. B
On November 201, 201, the director of the Seoul Regional Tax Office conducted a tax investigation for the plaintiff from 2007 to 2010, and notified the defendant of taxation data containing the following contents:
1) On March 5, 2007, the Plaintiff paid 4 billion won to C&C presidents of the Urban Development Project Association, the implementer of the instant project (hereinafter “instant KRW 4 billion”).
(2) Considering that construction assistance in the business year 2007 is deemed as construction assistance in the business year 2007, KRW 2,506,785,945 among them was included in the deductible expenses in the business year 2008 to 2010, but the above amount was returned from D on August 4, 2011 and was accounted as the deduction of the above amount from the construction site price in the business year 2011, but the above amount was not the construction assistance in the business year 2007, and 3 billion won returned from D should not be included in the deductible expenses as entertainment expenses exceeding the limit of deductible expenses. Thus, the Plaintiff should not be included in the deductible expenses as well. 2) In the case that the Plaintiff entered into a new apartment sale agreement with the existing apartment sale company in the zone of this case and the existing apartment sale company in the number of 3,316 members of the apartment sale company (hereinafter referred to as “MEM”) to be a member of the public corporation and the existing apartment sale company.