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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. The following facts may be acknowledged if there is no dispute between the parties, or if the whole purport of the pleadings is added to the statements in Gap evidence Nos. 1, 2, 7, 9, and Eul evidence Nos. 1 and 2 (including branch numbers; hereinafter the same shall apply):
The plaintiff (mutual name before the merger in 2007: d SDR Corporation and elim Construction Corporation before the change in 2003) established on May 25, 1991 and operated a housing construction business with its head office in 2-42, Seocho-gu, Seocho-gu, Seoul. On December 20, 2001, the plaintiff moved its head office to 881-5, the first-dong 881-5.
B. The plaintiff filed a corporate tax for the business year of 2005, prior to the amendment by Act No. 7003 of Dec. 30, 2003 of the Restriction of Special Taxation Act.
c. Article 2(1) of the former Special Provision Act
(A) Ad hoc special tax reduction or exemption under Article 63-2 (hereinafter “Temporary special tax reduction or exemption of this case”).
(2) The applicant filed the instant application (hereinafter referred to as “instant application”).
(3) The head of the Seoul Regional Tax Office has conducted corporate tax investigations against the Plaintiff from January 20, 2010 to April 1, 2010, and as a result of such investigation, the land annexed to the instant land reported by the Plaintiff on the basis of the total floor area of the house (amended by Presidential Decree No. 18176, Dec. 30, 2003; hereinafter “former Enforcement Decree of the Special Taxation Act”).
(3) Article 60-2(5)1 of the former Special Act provides that “The tax base of this case shall be subject to reduction and exemption” of Article 63-2(2)2(a) of the former Special Act on the Protection of and Support for Areas in excess of the scope of gains on transfer by multiplying five times by the area on which the building is built.
In June 1, 2010, penalty tax amounting to KRW 688,395,311 is deducted from the Plaintiff.