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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On July 1, 2012, the Plaintiff completed the registration of housing construction and sales business under the trade name “C” jointly with B, and closed the business on June 27, 2015.
B. On June 12, 2012, the Plaintiff obtained a construction permit to newly construct a multi-household house with a total floor area of 863.2 square meters and 17 households (hereinafter “instant house”) on a parcel outside D and one parcel of land, and obtained approval for use on July 26, 2012 after commencing the construction work on July 26, 2012.
C. When the Plaintiff filed a comprehensive income tax for the year 2013, the Plaintiff calculated estimated income by applying the simple expense rate pursuant to Article 143(4)2(b) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 25193, Feb. 21, 2014; hereinafter the same) and applied the special tax reduction and exemption for small and medium enterprises pursuant to Article 7(1) of the former Restriction of Special Taxation Act (amended by Act No. 12173, Jan. 1, 2014; hereinafter the same).
The director of the Seoul Regional Tax Office, from April 26, 2017 to June 9, 2017, conducted a consolidated investigation on the Plaintiff’s individual entrepreneur with respect to the Plaintiff. As a result, the Plaintiff: (a) as a new entrepreneur who commenced a business in the year 2013 in which the sales revenue of the instant house occurred, the Plaintiff notified the Defendant of the taxation data to the effect that the amount of income should be calculated by applying “standard expense rate” instead of “simplified expense rate”, because the sales revenue exceeds the standard amount under Articles 143(4)1 and 208(5)2 of the former Enforcement Decree of the Income Tax Act; (b) the Plaintiff did not engage in a construction business; and (c) the Plaintiff did not engage in a construction business, thereby,
E. Accordingly, on September 5, 2017, the Defendant issued a correction notice to the Plaintiff on the global income tax of KRW 70,707,620 (including additional tax) for the year 2013.
(f) The Plaintiff is dissatisfied with the instant disposition and raised an objection.