A. In 2007, the Plaintiff earned total of KRW 115,582,550 by working at the annual healthcare center for 2 months and 10 months at the 2007, and earned total of KRW 115,582,550. The year-end settlement was made only at the time of the 2007.

B. On September 10, 2013, the Defendant imposed KRW 3,875,650 on the Plaintiff on September 10, 2013, on the ground that the Plaintiff did not make a year-end tax settlement or final tax return on global income of 2007.

(hereinafter “Disposition of this case”). 【The ground for recognition of this case’s Disposition of this case’s Disposition of this case’s Disposition of this case’s No. 1, 2, and No. 1 and 2, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. It is true that the Plaintiff’s assertion (1) did not file a final return on global income tax on wage and salary income belonging to year 2007.

However, considering the fact that the year-end tax settlement was made at the time of the year-end foreign service and that the year-end medical center also withheld, it is reasonable to regard the Plaintiff as an under-reported return rather than a “unreported return.”

Therefore, regarding the above global income tax, the exclusion period for imposition of five years under Article 26-2 (1) 3 of the former Framework Act on National Taxes (amended by Act No. 8830 of Dec. 31, 2007; hereinafter the same) shall be deemed to apply to the above global income tax. Accordingly, the disposition in this case was made after the exclusion period for imposition expires, and is unlawful.

(2) Article 73 (1) of the former Income Tax Act (amended by Act No. 8825 of Dec. 31, 2007; hereinafter the same) of the defendant's assertion that the defendant may not make a final return on the tax base under Article 70 of the former Income Tax Act.

However, the main text of Article 73 (2) of the former Income Tax Act provides that the provisions of Article 73 (1) shall not apply, and the proviso of Article 73 (2) shall be applied again.

However, the plaintiff cannot be deemed to have made a year-end settlement under Article 138 of the former Income Tax Act, and therefore the proviso of Article 73 (2) of the former Income Tax Act.