A. The disposition of imposition of global income tax amounting to KRW 25,606,780 against Plaintiff A in 2008 is 15.

The plaintiffs (the plaintiff Eul's mother is the plaintiff Eul's mother) are the entrepreneurs who jointly engage in the real estate leasing business (hereinafter "the business of this case") with the trade name "D" from Yongsan-gu Seoul Metropolitan Government buildings with three floors above 178 square meters above ground (hereinafter "the real estate of this case").

On December 9, 2013 through January 17, 2014, the Yongsan Tax Office conducted a value-added tax investigation on the Plaintiffs, and conducted a survey on the actual rental income related to the instant real estate from the second period to the first period of 2008 based on the lease agreement and the lessee’s oral statement, etc. (hereinafter “instant tax investigation”), and deemed that the Plaintiffs omitted a total of KRW 1,192,404,794 as the leased income amount, and deemed that the Plaintiffs’ return was omitted on May 7, 2014, the value-added tax amount of KRW 19,992,240 was corrected and notified to the Plaintiffs on May 7, 2014.

According to the above correction of value-added tax, the Plaintiffs filed a revised return on global income tax for 2008 to 2012 and a revised return on global income for 2013 years (hereinafter collectively referred to as “instant revised return, etc.”) on January 2, 2015. The Defendant additionally included the expenses not appropriated as necessary expenses for the Plaintiffs’ initial return, and included the payment fees ( attorney fees and other service fees), communications expenses, and building-related taxes in the necessary expenses; however, the interest on the loans, the maintenance expenses, insurance premiums and taxes related to the vehicles (hereinafter referred to as “vehicle maintenance expenses”), and welfare expenses on global income for 208, 207, 308, 208, 306, 78, 207, 208, 208, 208, 206, 76, 528, 208, 208, 2016, 308, 2018, 2015.