1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The purport of the claim and appeal is the purport of the appeal.

1. The reasons why the court of the first instance cited the instant case are stated are as stated in the reasoning of the first instance judgment, except for the addition of the judgment of the Plaintiff as to the assertion emphasized by the court of the first instance as set forth in paragraph (2). As such, it shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article

2. Judgment on the plaintiff's assertion

A. The Plaintiff’s liability to pay taxes based on the scheduled return of profit margin on land, etc. alleged by the Plaintiff ought to be determined only when the Plaintiff files the final return of global income tax. As long as the Plaintiff filed a return of profit margin on and paid the global income tax for 2015 including the amount, etc. accruing from the transfer of the instant real estate, penalty

B. In full view of all relevant laws and regulations, even if the Plaintiff, a real estate broker, filed a final return of global income tax base for the year 2015, as long as the obligation to make a preliminary return and payment of profit margin, such as land, was not fulfilled by the deadline for the instant preliminary return, it is lawful to impose the instant penalty tax on

The reasons are as follows.

① In the Income Tax Act amended by Act No. 11611 on January 1, 2013, Article 69(1) of the Income Tax Act provides that “the real estate sales businessman shall report the profit margin on land, etc. and its tax amount by the date on which two months elapse from the last day of the month to which the date of sale and purchase of land, etc. belongs”, Article 69(4) newly established, which provides that “the real estate sales businessman shall pay the calculated tax amount on the profit margin on land, etc. by the due date of the preliminary return of profit margin.” Accordingly, the obligation of the real estate sales businessman to make

(2) The former Framework Act on National Taxes shall include a preliminary return by the statutory due date of return.