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1. The plaintiffs' claims against the defendants are all dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Details of the disposition;
A. The Plaintiffs, who are engaged in the housing construction and sales business, etc., completed business registration as follows, and newly built multi-family housing at each place of business (hereinafter collectively referred to as the “instant housing”) and sold it in units.
On October 19, 2016, Plaintiff A 50% of Plaintiff B 50% of Plaintiff E in Gangseo-gu Seoul Metropolitan Government on the date of the commencement of the business in the divided place of business on the date of the commencement of the business, and on October 19, 2016, Plaintiff C50% of Plaintiff C 50% of Plaintiff C on December 4, 2015, 2015, including the construction business, real estate business, and new construction sale of housing, on June 30, 2017, Plaintiff B 11% of Plaintiff D89% in Seoul Special Metropolitan City on March 3, 2016 on August 27, 2015, and on October 19, 2016, Plaintiff B 10% of Plaintiff B H 10% in Yangcheon-gu Seoul Metropolitan Government on the sale of new construction of housing on October 26, 2015.
B. The Plaintiffs reported the sales price of scrap metal and the rent for land generated in the course of removing the existing building located in the said place of business as the revenue amount accrued in 2014 or 2015 as follows.
Plaintiff A 50% Plaintiff B 50% of the sales price for the scrap metal in November 5, 2015, 2015, Plaintiff C 50% of the sales price for the second house in 2016, and Plaintiff C 50% of the sales price for the second house in 2015, December 4, 2015, 2015, KRW 636,363 of the land rent for the third house in 2016, Plaintiff B 11% of the rent for the third house in 2016, Plaintiff D 89% on August 27, 2015, 2015, KRW 878,750, KRW 100 for the second house in 2015, KRW 4 house B100 in 2014, KRW 1014 in 2014, KRW 2010, KRW 3080 in 205, KRW 2015.
C. Since then, the Plaintiffs calculated estimated income by applying the simple expense rate under the above provision on the grounds that the total amount of income in the immediately preceding taxable period of the year in which the instant income from sale of housing was generated falls short of KRW 36 million, which is the standard amount under Article 143(4)2(b) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 28637, Feb. 13, 2018; hereinafter the same shall apply).