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1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. The Plaintiff, a business operator operating the housing construction and sales business, constructed each of the instant houses (hereinafter referred to as “instant houses” by sequence as listed below, together with the instant houses, and sold them after obtaining approval from the head of the competent Gu.
On January 28, 2013, the date of permission for use (the date of commencement of construction) the date of the date of permission for construction (the date of commencement of construction) the number of households numbered on June 12, 2012 (the date of July 26, 2012) and April 1, 2015, c 19 households in Pakistan-si, non-B and 17 units (the date of commencement of construction) around September 17, 2014, 2015.
B. The Plaintiff registered its business as indicated in the table below, and sold by-products of the Plaintiff in 2012 and 2014, which were the taxable period immediately preceding 2013 and 2015, during which the sales revenue by-house of the instant house was generated, and the Plaintiff was below the amount provided for in Article 143(4)2 (b) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 26982, Feb. 17, 2016; hereinafter the same shall apply), calculated estimated income by applying the "simplified rate" under the above provision, and calculated estimated income by applying the former Restriction of Special Taxation Act (amended by Act No. 1527, Dec. 19, 2017; hereinafter the same shall apply) in cases of global income tax for which 2013 reverts, the former Restriction of Special Taxation Act (amended by Act No. 12853, Dec. 23, 2014; hereinafter the same shall apply).
D. (6) On June 29, 2012, the Plaintiff’s shares in the Plaintiff’s equity ratio as of June 29, 2012 ( June 27, 2015) / Housing No. 1 Housing No. 50% (Joint Business) E on October 7, 2014 ( September 10, 2015) / Construction Business No. 482,000 (New Housing No. 2 Housing No. 482,000)
C. The director of the Seoul Regional Tax Office is against the Plaintiff from April 26, 2017 to June 9, 2017.