1. Revocation of a judgment of the first instance;

2. The Defendant’s global income tax on March 14, 201 for the Plaintiff on March 14, 201, as global income tax on 95,327.

1. The following facts are acknowledged in light of the overall purport of the arguments in the items of evidence Nos. 1, 13, and Nos. 1 and 6 of the global income tax disposition Gap.

[1] On May 11, 2007, the Defendant imposed global income tax of KRW 158,684,070 on the Plaintiff on the ground of interest income accrued in the year 199 and imposed global income tax of KRW 1,936,081,370 on the ground of interest income accrued in the year 200

(2) On August 8, 2007, the Plaintiff filed an objection against the initial disposition of this case with the Defendant, and filed an appeal with the Tax Tribunal on March 28, 2008.

The Tax Tribunal rendered a decision on December 27, 2010 on the above request for adjudgment. The decision was revoked since the imposition of global income tax for 1999 among the initial disposition of this case was made after the expiration of the exclusion period for imposition. The disposition imposing global income tax for 200 years from the initial disposition of this case was revoked. The disposition imposing global income tax for 200 years from the initial disposition of this case, the amount which the Plaintiff received in excess of the principal and interest of claims against B, shall be deemed other income, and the period of attribution was determined after re-assessment of necessary expenses, etc. corresponding to the year 2004 and 2007

[2] After the above decision of the Tax Tribunal, on March 14, 201, the Defendant imposed a disposition of KRW 95,327,350 on the Plaintiff on the ground of other income attributed to the Plaintiff in 2007.

(2) On March 24, 201, the Plaintiff received a tax payment notice of the instant disposition and filed the instant lawsuit seeking the revocation of the instant disposition on May 20, 201.

2. Whether the lawsuit of this case is lawful

A. The Defendant’s assertion is a disposition imposing global income tax on the ground of interest income attributed to year 199 and global income tax on the ground of interest income belonging to year 2000. The instant disposition is a disposition imposing global income tax on the ground of other income attributed to year 2007.