2. The plaintiff's remainder.

A. The Plaintiff was a member attorney-at-law of law firm B (hereinafter “B”) from April 30, 2012 to July 6, 2015.

B. From August 31, 2015 to October 2, 2015, the KUG reported the corporate tax and value-added tax to C (hereinafter “C”) and notified the head of the KUG of the tax data on the taxation data by deeming that C had omitted the fees of KRW 55,00,000 paid to B via the Plaintiff while reporting the corporate tax and value-added tax.

C. B Of the above KRW 55,00,000 as of December 9, 2016, C paid KRW 15,000,000,00 that was remitted to the account under the name of the Plaintiff’s wife as of December 9, 2016, the revised return of corporate tax and value-added tax was paid. However, C denied the receipt and omission of the return for the remainder of KRW 40,00,00 that was investigated to have been paid directly by cash to the Plaintiff (hereinafter “instant amount”).

On March 8, 2017, the director of the tax office included the key amount in B's sales amount and gross income, and notified B of the revised amount of corporate tax (including additional tax) 9,906,750 won and value-added tax (including additional tax) for the first period of 2014, and 5,738,540 won for the first period of 2014, and then disposed of the key amount as bonus for the Plaintiff and notified B of the change in income amount.

E. On March 9, 2018, the Defendant notified the head of the distribution tax office of the foregoing taxation data, and notified the Plaintiff of the rectification of global income tax (including additional tax), KRW 11,564,140, and individual local income tax (including additional tax), KRW 1,156,410, respectively.

(B) The Plaintiff filed an appeal with the Tax Tribunal on April 12, 2018, but the Tax Tribunal dismissed the appeal on April 4, 2019.

[Ground of recognition] Facts without dispute, Gap evidence 1, 2 and Eul evidence 1 to 4 (including branch numbers, hereinafter the same) respectively.