All appeals filed by both the plaintiff and the defendant are dismissed.

Expenses for appeal shall be borne individually by each person.

The purport of the claim and the appeal shall be 1.

1. The reasoning of the judgment of the court of first instance is as follows, with the exception that the pertinent part of the judgment of the court of first instance is dismissed or added, and thus, it is identical to the reasoning of the judgment of the court of first instance. Thus, it is accepted by Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

[Supplementary or additional parts] 4 : From 4 to 5 : the following up to 5 :

1) We first examine whether the construction cost of the instant building should be deducted as necessary expenses, among the amounts claimed by the Plaintiff to be deducted as purchase cost when calculating the amount of income according to the standard expense ratio.

(1) In light of the following circumstances, the evidence Nos. 1, 5, 8, 9, 10, 20, 23, 24, and 25, and the evidence Nos. 1, 5, 8, 9, 10, 20, 23, 24, and 25, and each of the evidence Nos. 1, 1, and 25, it is difficult to view the above [the table] net construction cost

(A) On March 16, 2016, D lent its name to the Plaintiff and concluded a sales contract with B for the instant land, and completed the registration of transfer of ownership on March 30, 2016. On April 7, 2016, D changed the name of the owner of the instant building from B to its own name, and registered as a business operator on April 15, 2016 for the purpose of new construction and sales of housing.

(B) On February 29, 2016 and March 31, 2016, the electronic invoice 1 through 8 is issued by E on February 29, 2016, before D changes the name of the owner of a building under its own name or registers a business operator.

(B) The form of the tax invoice was also issued in electronic form with regard to the supply of the above [the table] 9 to 13 re-services as to the supply of the above [the table] net 1 to 8 re-services.

(C) According to the deposit transaction details of Co., Ltd. E, from December 28, 2015 to March 8, 2016.