1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

Basic Facts

The plaintiff is a certified tax accountant representing tax affairs in the trade name of C, and the defendant is a non-profit domestic corporation that has completed business registration on December 11, 2014 after filing an application for business registration on December 2, 2014, which is a clan consisting of descendants of D.

(A) On March 2015, the Defendant: (a) sold 1,884 square meters of forest land Fransung-gun, the Defendant owned by the Defendant (hereinafter “No. 1”) to E; (b) reported and paid capital gains tax of KRW 8,569,760 on the land (hereinafter “prepaid capital gains tax”); (c) around July 2015, the Defendant reported and paid capital gains tax of KRW 8,569,760 on the land (hereinafter “prepaid capital gains tax”) to G; and (d) sold the Hasung-si, the Defendant owned the Defendant for the sale of KRW 653 square meters of the HP land (hereinafter “No. 2 land”); and (e) reported and paid capital gains tax of KRW 15,128,793, etc. on the land of

(B) On the other hand, on the other hand, on February 9, 2017, the head of the tax office imposed an additional imposition of capital gains tax of KRW 25,337,660 on the land No. 1 (hereinafter “additional capital gains tax”) on the ground that the Defendant did not file a tax base return on capital gains on the land No. 1, and around May 2017, the head of the tax office issued a demand notice to the Defendant on the said additional capital gains tax, etc.

(A) After March 2018, the head of the Luxembourg Tax Office may deem that a non-profit domestic corporation has reported and paid corporate tax calculated by applying Article 92 of the Income Tax Act mutatis mutandis to the transfer income of assets by a non-profit domestic corporation pursuant to Article 62-2 of the Corporate Tax Act with respect to the transfer income of assets pursuant to Article 62-2 of the Corporate Tax Act. Article 62-2(1)2 of the Corporate Tax Act provides that a non-profit domestic corporation may choose not to file a tax base return on the transfer income of land, etc.

Article 104 (1) of the Income Tax Act provides that "if a person does not make a tax base return of the above corporate tax, he shall apply mutatis mutandis to the tax base calculated by applying mutatis mutandis Article 92 of the same Act."