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

A. 23 persons including the Plaintiff, etc. (the number of members decreased by 17 persons; hereinafter “members”) who were owners of B and 12 lots outside Seoul, Jung-gu, and 12 lots of land (hereinafter “the instant land”) were jointly established on September 20, 1996, for the purpose of constructing a new commercial building on the instant land to sell in lots and engage in leasing business.

B. On December 30, 200, the instant association newly constructed a C building composed of 1,878 stores on the instant land (hereinafter “instant commercial building”) and completed registration of initial ownership on January 11, 2001 in the name of the instant association.

The instant association, when selling more than 1,600 stores around 200, entered into a land use contract (hereinafter “instant land use contract”) under which the instant association granted the buyer the right to use the instant land for 30 years between the buyer and the buyer in return for the right to use the instant land in the name of 23 persons, including the Plaintiff, and received advance payment from the buyer, from the buyer in advance of the land use fee, and received advance payment of the land use fee of KRW 1,14.1 billion from the buyer (hereinafter “the instant use fee”).

C. The Defendant, on March 1, 2017, issued a correction and notification (hereinafter “instant disposition”) to the Plaintiff on March 1, 201, on the ground that the Plaintiff, a member of the instant association, was liable to pay income tax on the instant royalty, on the grounds that the Plaintiff did not file a return on the said royalty when filing a global income tax return for the year 201, on the grounds that the Plaintiff did not report the said royalty income.

On May 4, 2017, the Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on May 4, 2017, but was dismissed on July 20, 2017.

[Reasons for Recognition] There is no dispute.