1. The plaintiff's claim is dismissed.

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

Details of the disposition

On July 21, 2008, the Plaintiff entered into a sales contract with the lender Construction Co., Ltd. (hereinafter “Large-gu Construction”) with the selling price of KRW 290,000,000 for the apartment house Nos. 203 Dong-dong 801, Gwangju Mine-gu (hereinafter “instant sales contract”). Around that time, the Plaintiff entered into a separate contract with the balcony Construction Co., Ltd. with the selling price of KRW 9,50,000.

However, due to the delay in construction in a lender, the Korea Housing Guarantee Co., Ltd. performed the procedures for refund of KRW 92,00,000 in total the down payment and intermediate payment of the instant sales contract that the Plaintiff paid to the Plaintiff, and thereafter, on April 16, 2009, the Plaintiff filed a lawsuit against the lender for the cancellation of the instant sales contract and the claim for penalty for breach of contract (this Court Decision 2009Gahap4086, hereinafter “relevant lawsuit”) and won on September 10, 2009. Accordingly, the Plaintiff received KRW 28,420,00 from the lender construction.

On the other hand, the plaintiff did not claim restitution of KRW 9,500,000 for the construction cost of balcony extension contract in the related lawsuit.

On May 11, 2015, the Defendant issued a revised notice of the total income tax of KRW 28,420,00 that the Plaintiff received from the lender construction at KRW 28,420,00 on the ground that the Plaintiff constitutes other income under Article 21 of the former Income Tax Act (amended by Act No. 13558, Dec. 15, 2015; hereinafter the same shall apply).

hereinafter referred to as "disposition of this case"

(2) On August 10, 2015, the Plaintiff filed an administrative appeal seeking the revocation of the instant disposition with the Tax Tribunal, but was dismissed on April 1, 2016. [The Plaintiff’s assertion that the disposition of the entire purport of the pleadings is lawful, and the former Income Tax Act and the Enforcement Decree thereof stipulate that other income is monetary compensation for damages exceeding the damages to the payment itself that forms the original content of the contract, regardless of the name of the other income.