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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 September 17, 2014, the date of the Plaintiff’s new construction and sale of housing, the Plaintiff registered its business with B as a housing construction and sales business, and completed the construction of a multi-household housing 16 households (a total floor area of 1,122.72 square meters; hereinafter “instant housing”) on the ground of C at the time of strike, and sold the housing after obtaining approval for use on February 24, 2015 and after selling it on May 31, 2015.
B. On May 29, 2015, the Plaintiff filed a global income tax on global income for the year 2014, with respect to global income tax on global income. On December 9, 2014, the Plaintiff sold the scrap metal generated in the course of constructing the instant housing at KRW 170,000 to D Company on December 9, 2014, and Manle (hereinafter the above scrap metal and Manle (hereinafter “the instant by-products”).
(2) On December 25, 2014, the Plaintiff sold KRW 1,631,00 to E, and reported KRW 900,50 ( KRW 170,000 ( KRW 1,631,00) ± 2) of the purchase price as the revenue amount. (2) The Plaintiff’s total revenue from the sale of the instant housing in 2015 is KRW 1,423,50,00.
3) With respect to global income tax on May 30, 2016, the Plaintiff: (a) deemed the sales proceeds of the instant by-products as the revenue amount for the immediately preceding taxable period; and (b) deemed the amount as the revenue amount for the immediately preceding taxable period; and (c) deemed the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 26982, Feb. 17, 2016;
(2) The former Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015; hereinafter the same) applies to the calculation of income by applying a simple expense rate under the said provision on the grounds that the standard income amount of construction business under Article 143(4)2(b) falls short of 36 million won.
(C) The Director of the Seoul Regional Tax Office, after conducting a personal integration investigation against the Plaintiff, has commenced business at the time of selling the instant by-products, rather than December 2014, rather than at the time of selling the instant by-products, pursuant to the provisions on special tax reduction and exemption for small and medium enterprises under Article 7.