1. Of the instant lawsuit, the part concerning the claim for cancellation of additional dues shall be dismissed.

2. The Defendant is against the Plaintiff on October 8, 2015.

1. Details of the disposition;

A. In 2009, the Plaintiff submitted to the Defendant a donation receipt of KRW 5,500,000 (hereinafter “the donation receipt of this case”) issued by C (representative D; hereinafter “the instant inspection”) who is a religious organization of the Republic of Korea (hereinafter “the instant inspection”) to which he belongs, who is working in the Korea Power and Nuclear Power Co., Ltd., and received a donation income deduction on the wage and salary income tax for the year 2009 from the Defendant.

B. As a result of the investigation of the instant inspection conducted from March 24, 2014 to July 31, 2014, the director of the North Busan District Tax Office: (a) deemed that the instant inspection was a false receipt of a donation amounting to approximately KRW 10.9 billion from 2009 to 2013; and (b) accused the Defendant as a tax offense and notified the Defendant of the taxation data.

C. Accordingly, on October 8, 2015, the Defendant notified the Plaintiff of the rectification of KRW 1,992,240 of the global income tax for the year 2009 (hereinafter “instant disposition”).

The Plaintiff appealed and filed an appeal with the Tax Tribunal on December 27, 2015, but was dismissed on March 15, 2016.

E. On May 12, 2016, the Defendant sent a demand note to the Plaintiff to pay “1,92,240 won of global income tax, additional 59,760 won” to the Plaintiff.

【Ground of recognition】 The fact that there has been no dispute, Gap 1, 10 evidence, Eul 1 through 4 (including each number; hereinafter the same shall apply), the purport of the whole pleadings

2. Whether the Plaintiff’s claim for revocation of the disposition imposing additional dues is lawful in the instant lawsuit, the Plaintiff sought revocation of the disposition imposing additional dues of KRW 59,760 in addition to the disposition imposing global income tax in the instant case. However, as the additional dues under Article 21 of the National Tax Collection Act are naturally generated under the law without the final procedure of the tax office, if national tax is not paid by the due date, the notification of additional dues is deemed a disposition subject to appeal.