Of the instant lawsuit, KRW 63,127,947 among the claims for revocation of the imposition of global income tax of KRW 65,476,107 for the year 2013.

1. The following facts can be acknowledged in light of the following facts: (a) there is no dispute between the parties concerned; or (b) evidence Nos. 1, 2, and 1; and (c) the purport of the entire pleadings.

From January 1, 2005, the Plaintiff is a business operator who registered his business under the trade name of BAD (hereinafter referred to as the “AD”) from January 1, 2005.

B. From April 22, 2019 to May 10, 2019, the Defendant confirmed the Plaintiff’s omission of reporting KRW 799,536,80 in the amount of business revenue, and recognized the Plaintiff’s inclusion of KRW 236,760,820 in the amount of business revenue, and additionally recognized necessary expenses, such as personnel expenses corresponding thereto, as necessary. On July 15, 2019, the Defendant initially imposed the global income tax of KRW 71,137,829, global income tax of KRW 60,702,682, global income tax of KRW 57,110,626, global income tax of the year 2015, global income tax of KRW 22,382,916, global income tax of the year 2016, and KRW 5362,185, global income tax of the year 2017 (hereinafter “instant disposition”).

C. On February 12, 2020, the Plaintiff filed an appeal with the Tax Tribunal. On February 12, 2020, the Tax Tribunal rendered a decision that “8,067,200 won deposited by the Plaintiff’s account in the name of the wife C shall be deducted from the income amount, and the tax base and tax amount of the original disposition of this case shall be corrected by applying the general underreporting penalty tax, and the remainder of the appeal shall be dismissed.”

According to the decision of the Tax Tribunal, the Defendant: (a) reduced the global income tax for the year 2013 from the initial disposition of this case; (b) 8,009,882 won; (c) 6,739,152 won for global income tax for the year 2014; (d) 8,496,512 won for global income tax for the year 2015; (c) 3,767,520 won for global income tax for the year 2016; and (d) 8,935,288 won for global income tax for the year 2017; and (e) accordingly, the imposition disposition of global income tax for the year 2013 from the initial disposition of this case for the imposition of global income tax for the year 2013 is 63,127,947 won; and (e) the imposition disposition of global income tax for the year 2014 for the imposition of global income tax for the year 2015.