A. The Plaintiff is a corporation that is established on June 7, 1985 and is engaged in urban and overseas bus transportation business.

B. The director of the Central Regional Tax Office, from September 2015 to November 2015, confirmed that the Plaintiff omitted cash sales of KRW 11,369,430,660 (hereinafter “instant key amount”) from 2006 to 2014, and notified the Defendant thereof.

C. Accordingly, on December 1, 2015, the Defendant added the omitted cash sales to the Plaintiff and notified the Plaintiff of the correction of the total amount of KRW 4,513,309,510, including corporate tax, etc. for the year 2006 through 2014, as shown in the attached Table 1 list. The director of the Central Regional Tax Office of China disposed of the Plaintiff’s omitted cash sales on the same day as a bonus to the representative director and notified the Plaintiff of the change in the amount of income for the total amount of KRW 3,173,716,010 as shown in the attached Table 2.

The Plaintiff, among the Defendant’s disposition of imposing corporate tax, etc., filed an appeal with the Tax Tribunal on June 1, 2016 on the imposition of KRW 2,205,927,60 (hereinafter “instant imposition disposition”), which was the aggregate of the corporate tax for the year 2006 through 2009 (hereinafter “instant imposition disposition”), and filed an appeal with the Tax Tribunal on February 25, 2016, but the Tax Tribunal dismissed the Plaintiff’s appeal on December 28, 2016.

E. On February 26, 2016, the Plaintiff filed a request for examination with the Board of Audit and Inspection against the notice of change in the amount of income (hereinafter “instant disposition”), which shall be KRW 1,459,696,930, which shall accrue from the year 2006 through 2009, among the notice of change in the amount of income issued by the Director of the Central Tax Office, but the Plaintiff voluntarily withdrawn the said request for examination on December 27, 2016.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 4, 6 (including virtual number; hereinafter the same shall apply), Eul evidence Nos. 1 and 2, the purport of the whole pleadings

2. The parties' assertion

A. The Plaintiff’s act of omitting cash sales on the issue amount of this case’s assertion is merely an act of simple omission, and is amended by Act No. 14382, Dec. 20, 2016.