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 August 29, 201, the Plaintiff purchased B large 205.7 square meters (hereinafter “instant land”) in Seocho-gu, Seocheon-gu, Seocheon-gu, Seocheon-gu, Seoul (hereinafter “instant land”). On October 13, 201, the Plaintiff obtained a building permit for new construction of a building on the instant land, and filed a report on the commencement of construction on October 17, 201.

B. The Plaintiff registered his/her business on December 21, 201, to operate the Housing Construction and Sales Business (hereinafter “instant business”).

C. On February 29, 2012, the Plaintiff completed the construction of reinforced concrete structure (refinites), concrete branch, and multi-family house (hereinafter “instant building”) on the instant land, and sold the instant building to C in KRW 740 million on October 27, 2012.

On May 31, 2013, the Plaintiff reported and paid KRW 7,731,00,000 on global income tax by calculating the amount of income calculated by applying simple expense rate that the amount of income in the immediately preceding taxable period falls short of the standard amount of income when filing a global income tax return for the year 2012.

E. The Plaintiff reported the closure of business on October 31, 2013.

F. Since the Plaintiff initially started a business in 2012 and the amount of income in the pertinent taxable period exceeds the standard amount prescribed in Article 143(4)1 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 24356, Feb. 15, 2013; hereinafter “Enforcement Decree of the Income Tax Act”), the Defendant re-calculated the amount of income in 2012 at standard expense rate for the reason that the standard expense is not applied at the time of estimation of the amount of income related to global income tax belonging to the year 2012, not at the time of estimation of the amount of income belonging to the global income tax, and then, on January 13, 2014, the Defendant corrected the amount of income in 2012 to the Plaintiff on January 13, 2014 by applying Article 80(2) and proviso to Article 80(3) of the former Income Tax Act, Article 143(2) and (3) of the Enforcement Decree of the Income Tax Act (including penalty tax).

(hereinafter referred to as “instant disposition”). 【Ground of recognition】 There is no dispute, and Party A No. 1.