The plaintiff's claim is dismissed.

Litigation costs shall be borne by the plaintiff.

1. Details of the disposition;

A. In around 1980, the Plaintiff entered Korea Bank (hereinafter “Korea Bank”) and retired from office on June 30, 2008, and received lectures in the field of credit management from 2006 to 2010, the Korea Financial Research Institute of Korea, the Korea Stock-listed Companies Council, and the Korea Federation of Savings Banks, etc., which were incorporated associations, from 2006 to 34,223,000 won for the year 2006, 72,960,510 won for the year 2007, 72,960,560,57,870,250 won for the year 2008, 54,31,60 won for the year 54,311,600 won for the year 209, 90,986,70 won for each year 2010, and filed a comprehensive income tax for each of the pertinent years on the premise that it is “other income.”

B. In the regular audit of the Defendant, the director of the Seoul Regional Tax Office notified the Plaintiff of the tax data that the service charges, such as the above lecture, should be regarded as business income not other income. The Defendant included the Plaintiff’s global income tax of KRW 2,863,940 (including additional tax of KRW 1,064,030), global income tax of KRW 7,108,320 (including additional tax of KRW 2,370,880), global income tax of KRW 11,398,830 (including additional tax of KRW 4,817,650), global income tax of KRW 4,576,170 (including additional tax of KRW 1,380,140), and the Defendant’s rectification of the additional tax of KRW 2,81,398,830 (including additional tax of KRW 4,817,650) for the year 209, KRW 140, KRW 2010 (including additional tax of KRW 1,8278).

C. On May 29, 2012, the Plaintiff appealed and filed an appeal with the Tax Tribunal on May 29, 2012. On April 18, 2013, the Tax Tribunal rendered a decision that “The amount received from January 1, 2006 to June 30, 2008 from the Plaintiff’s retirement from the Korean Financial Training Institute, etc. shall be classified as other income, and the tax base and tax amount for the pertinent taxable year shall be corrected, and the remainder of the appeal shall be dismissed.” The Defendant, in accordance with the said decision, partially refunded the amount of global income tax paid in the year 2006 and 207 and the amount of global income tax paid in the year 2008 and the amount of global income tax paid in the year 2008, respectively, reverts to the year 2008, 2009 and 2010.