A. The Plaintiff is an individual entrepreneur who runs the housing construction and sales business in the name of “B” from August 30, 201 to October 17, 2013, and did not file a comprehensive income tax for the year 2013.

B. The defendant considers that it is impossible for the plaintiff to calculate his/her income amount for 2013 years by using account books or other evidentiary documents, and determined the amount of 1,796,50 won by multiplying the plaintiff's income amount for 2015 (amended by Act No. 12169, Jan. 1, 2014; hereinafter the same shall apply) proviso to Article 80 (3) of the Income Tax Act and Article 143 (3) of the Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 25193, Feb. 21, 2014; hereinafter the same shall apply) by 1,721,945,250 [the amount obtained by multiplying the plaintiff's income amount for 205 years by 30,500 won (amended by Presidential Decree No. 25194, Oct. 1, 206; 200, 2014>

(hereinafter “former Disposition”) C.

On December 11, 2015, the Defendant made the previous disposition of this case by applying the additional tax on non-declaration and the additional tax on non-submission of the certificate of good faith.