1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Bank of Bankruptcy shall be a company that operates the mechanical facility construction business, and the plaintiff is the representative director of the Bank of BankruptcyB.

B. On May 1, 2006, the Dispute Resolution Co., Ltd. Co., Ltd. was awarded a contract for the construction work (hereinafter “instant construction work”) among the apartment construction works (the apartment construction works, such as Kimhae-si, which was awarded a contract to the Dispute Resolution Co., Ltd. as an ordering office for the construction of the Dispute Resolution Co., Ltd.) from the Dobong General Construction Co., Ltd., and completed the construction work on May 30, 2007.

C. On December 2010, the head of the Kimhae Tax Office confirmed that, even though the construction project is insolvent due to the bad financial standing of the construction project, it was paid the construction cost directly to subordinate companies, such as the KCAB, etc., such as the KCAB, he/she confirmed that it did not report the sales related to the construction project to the tax authority, and notified the head of the tax office having jurisdiction over subordinate companies, such as the KCAB, to the head of the tax office.

The defendant, based on a construction work subcontract agreement, deemed that "B" did not sell 406,50,000 won [416,50,000 won (including additional construction work amount of KRW 16,50,000) - 10,000 in sales report amount of KRW 10,000]] and notified the LAB to the LAB of February 13, 2012, the defendant corrected and notified the corporate tax of KRW 99,471,00 in the business year of 2007 and notified the change in the amount of income by disposing of the above 406,50,000 won to the plaintiff who is the representative director.

E. On April 1, 2013, the Defendant issued a disposition to correct and notify the Plaintiff’s global income tax amounting to KRW 146,573,850 (including additional tax amounting to KRW 24,51,90) (hereinafter “instant disposition”). The instant notice (hereinafter “instant notice”) was served on April 17, 2013 and received F, the Plaintiff’s wife E and 102.

F. The Plaintiff, who is dissatisfied with the instant disposition, filed an appeal with the Tax Tribunal on October 25, 2013 by filing an objection on July 2, 2013. However, the Tax Tribunal’s claim on April 18, 2014 that “the claim that “the construction cost of KRW 85,000,000 paid to G shall be excluded from the amount subject to the bonus disposition” was already necessary expenses.