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

A. The Plaintiff is a business operator running “C Council member” in Gangnam-gu Seoul Metropolitan Government (hereinafter “instant Council member”).

B. On April 9, 2012, the Defendant issued a revised notice of the Plaintiff’s global income tax of KRW 12,405,680, global income tax of KRW 57,637,560, global income tax of KRW 593,723,180, global income tax of KRW 583,647,880 for the year 2008, and global income tax of KRW 583,647,880 for the year 2009, on the ground that “the Plaintiff was registered as a business operator under the name of D, E, F, and G, or was omitted through an account under the name of H, I, and J (hereinafter “the instant borrowed account”).

C. Meanwhile, on April 5, 2012, the Seoul Regional Tax Office imposed an administrative fine of KRW 55,95,710 on the Plaintiff on the ground that “the Plaintiff did not issue cash receipts in cash for the provision of services, the transaction amount of which exceeds 300,000 won per transaction.”

(hereinafter “instant administrative fine”) D.

On July 4, 2012, the Plaintiff dissatisfied with the disposition of imposition as of April 9, 2012, and filed a request with the Tax Tribunal for a trial on July 4, 2012. On May 8, 2014, the Tax Tribunal rendered a decision to the effect that “The disposition of imposition as of April 9, 2012 is to re-inform materials costs based on the Plaintiff’s medical fees, work fees, etc., and to rectify the tax base and tax amount according to the result.”

E. On June 20, 2014, the Defendant notified the Plaintiff of the reduction of the total income tax for the year 2007 to 34,389,930 won, the total income tax for the year 2008 to 413,726,04 won, the total income tax for the year 2009 to 441,901,068 won, and the total income tax for the year 2009 to 505,573,052 won.

The disposition of imposition of April 9, 2012, which was corrected after the reduction below, is called "the disposition of this case".

(iii) [based basis for recognition] unsatisfy, Gap evidence 1 to 5 (including each number and the purport of the whole pleadings);

2. Whether the instant disposition is lawful

A. If the Plaintiff’s assertion 1 does not recognize the administrative fine of this case as necessary expenses, the administrative fine of this case is imposed.