1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On December 28, 2015, the Plaintiff registered his/her business (for example, date of opening a business: November 20, 2015) with a view to engaging in real estate business (type: housing sale) as well as B on December 28, 2015. 2) C newly constructed one unit and two units of multi-household E (hereinafter “E”) which is multi-household housing on land, other than D, Nam-gu, Incheon, and registered the preservation of ownership on November 17, 2015.

B. On September 19, 2015, C entered into a sales contract with F for sale in lots: (a) the E 1.201 unit price of KRW 155 million; (b) the contract deposit of KRW 10 million on the date of the contract; and (c) the remainder of KRW 145 million on the date of the contract; and (d) the contract for sale in lots was concluded with F for each payment on December 1, 2015.

(hereinafter “instant sales contract”). C.

Plaintiff’s return and payment of global income tax for the year 2016 1) The Plaintiff provided sales agency services to C to enter into the instant sales contract, and in return, the sales contract of this case was entered into, and KRW 1 million from C (hereinafter “instant fee”).

2) Meanwhile, the Plaintiff and B newly built a multi-household H (hereinafter “H”) Dong and Dong in the Nam-gu Incheon Metropolitan City, and filed for registration of preservation of ownership on January 19, 2016, respectively, on the following grounds: (a) the instant fee was determined as the amount of income in 2015 and filed for a return of comprehensive income tax for the year 2015; and (b) the Plaintiff and B filed for registration of preservation of ownership on the co-ownership of each of 1/2 co-ownership shares in the Nam-gu, Incheon Metropolitan City.

3) After the Plaintiff sold all H, on May 2017, around 2017, the Plaintiff: (a) determined the amount of income in KRW 16548 million (income amounting to KRW 1.97 million) to the Defendant in KRW 2016,00; and (b) paid the global income tax for 2016. During that process, the Plaintiff is not “other income” but “business income”; and (c) thus, the Plaintiff’s fee was deemed “business income” and was amended by Presidential Decree No. 28637, Feb. 13, 2018; hereinafter

On the ground that the person is eligible for the application of simple expense rate under Article 143(4)2(c), the above income amount of KRW 1,97,00,000 shall be simple expense rate.