1. The plaintiff's claim is dismissed.

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

1. On December 11, 2014, on December 11, 2014, the date of application for business registration as of the date of business registration as of the date of business classification of business entities engaging in the process of disposition, the date of application for the cessation of business, the date of simplified taxation of land lease, the date of filing of the application for business registration as of the date of business registration, acquired the ownership of B large scale 186.9 square meters (hereinafter “instant land”), etc. prior to the merger, on September 21, 2015, on September 21, 2015, the following business registration was made for the construction and sales business, etc.

On January 25, 2015, the Plaintiff reported the instant rent as the value-added tax base by asserting that on November 11, 2014, the Plaintiff leased the instant land to C on November 11, 2014 and received a total of KRW 1 million for two months from C (hereinafter “instant rent”).

On the instant land, etc. in 2015, the Plaintiff newly built and sold 16 households and 1 commercial buildings (hereinafter “instant building”). On May 31, 2016, when filing a comprehensive income tax for the year 2015, the Plaintiff calculated the amount of income from the sale of the instant building as KRW 2.685 billion, and reported the amount of global income by calculating the amount of income from the method of deducting the necessary expenses subject to the simplified expense rate from the said amount of income, on the grounds that the amount of income during the immediately preceding taxable period is less than the standard amount of income under 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) and thus, falls under the subject of the simplified expense rate application.

The Defendant reported the instant rent that the Plaintiff filed as the tax base of value-added tax for a simplified taxable person in 2014 is a false amount of income generated in order to be subject to the application of simple expense rate at the time of filing a global income tax return for the year 2015 following the sale of the instant building. The amount of income shall be the business operator who newly commenced his/her