1. On February 1, 2014, the Defendant imposed an imposition of global income tax of KRW 968,631,070 on the Plaintiff for the year 2012.

1. Details of the disposition;

A. The Plaintiff is a person who engages in real estate sales business with the trade name B, the business place of which is Gyeonggi-gu.

B. The Plaintiff sold the real estate located in the Gyeonggi-si and the Innju-si, as shown below [Attachment 1] in the business year to which it reverts in 2012.

[Attachment 1] D E

C. The Plaintiff reported the amount of KRW 2,988,300,00 for the business year to which 2012 reverts, as necessary expenses 2,882,502,283 (including sales promotion expenses 1,650,419,28).

The Defendant, on the ground that the sales promotion expenses paid by the Plaintiff to the sales employees pursuant to the service consignment agreement cannot be deemed necessary expenses for the real estate sales marginal profits, did not deduct the sales promotion expenses from the necessary expenses when calculating the profit margin, such as housing, and notified the amount of the comprehensive income tax to be corrected and corrected as

(hereinafter referred to as “instant disposition”). [Attachment 2] (Unit: Won)

E. The Plaintiff appealed and filed an appeal, but the Tax Tribunal dismissed the appeal on December 30, 2014.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 3, 6, 7, 8 (including branch numbers, hereinafter the same) and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. According to Article 97(1)3 of the Income Tax Act and Article 163(5)1(c) of the Enforcement Decree of the same Act, the Plaintiff’s alleged transfer expenses, etc. constitute the necessary expenses deductible from the transfer value when calculating gains on transfer. The Plaintiff’s sales promotion expenses paid to sales employees while conducting real estate sales business constitute the brokerage expenses paid by the Plaintiff to attract many and unspecified persons and transfer real estate.

The defendant's disposition of this case, which calculated capital gains without deduction, is unlawful.

(b) The details of the relevant statutes are as shown in the attached statutes.

(c) judgment 1 sales promotion cost is the introduction fee.