1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On April 18, 2013, the Plaintiff completed business registration under the Housing Construction and Sales Business Act in collaboration with B, and started the construction of eight households’ apartment houses on the land (hereinafter “instant apartment houses”) on June 13, 2013, and conducted the business of selling the apartment after obtaining approval for use on January 3, 2014 (hereinafter “instant business”).

B. On June 3, 2015, the Plaintiff calculated the business income amount of the instant case for 2014, based on the premise that the Plaintiff obtained a revenue amount of less than 36 million won by selling by-products of the previous building in 2013, which was the taxable period immediately preceding 2014 when the sales revenue of the instant multi-family housing occurred, by applying the simple expense rate, and filed a return on and pay global income tax of 23,57,863 won from the tax amount calculated accordingly by applying the special tax reduction and exemption for small and medium enterprises for construction business.

C. The Seoul Regional Tax Office: (a) the Defendant: (b) the date of commencement of the instant business ought to be deemed to be 2014 years from the new construction and sale of the instant apartment; (c) thus, the amount of income belonging to 2014 ought to be calculated by applying standard expense rate; and (b) notified the Defendant of taxation data that the application of special tax reduction and exemption for small and medium enterprises should be denied

Accordingly, on August 4, 2017, the Defendant estimated the amount of income attributed to the Plaintiff in 2014 by applying standard expense rate to the Plaintiff and calculated the amount of income attributed to the Plaintiff, and accordingly notified the correction of KRW 56,025,440 as global income tax for the year 2014.

[Ground of recognition] The fact that there is no dispute, Gap's evidence 1 through 3, Eul's evidence 1-1, 2, Eul's evidence 2 and 3, the purport of the whole pleadings and arguments

2. Whether the instant disposition is lawful

A. The plaintiff asserts that the disposition of this case is unlawful for the following reasons.

1. The Plaintiff needs to build the instant multi-family housing in 2013.