1. All of the plaintiff's claims are dismissed.

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

1. Details of the disposition;

A. As an attorney-at-law, the Plaintiff was appointed as a trustee in bankruptcy from 2011 to 2013, and performed his/her duties. The Plaintiff received remuneration of KRW 55,80,000 in total in 201, KRW 37,900,000 in total in 2012, and KRW 1,000,000 in total in 2013.

(2) The Plaintiff’s payment of the instant remuneration was to be included in the amount of income at the time of filing a global income tax return for the year 201 through 2013. The instant remuneration was to be included in the amount of income at the time of filing a global income tax return for the year 2011 through 2013.

B. On March 10, 2017, deeming the instant remuneration constituted business income, the head of the competent tax office: (a) imposed global income tax of KRW 18,353,030 (including additional tax) on the Plaintiff on March 10, 201; and (b) global income tax of KRW 339,220 (including additional tax) on the global income accrued in March 15, 2017.

However, the Plaintiff pointed out that the amount of withholding tax already paid was not deducted, and finally, on April 7, 2017, the global income tax for the year 2011 was 14,731,390 won (including additional tax 5,514,475 won) and the global income tax for the year 2013 was 242,690 won (including additional tax 63,932 won), respectively, and the global income tax for the year 2013 was 8,340,160 won (including additional tax 2,787,139 won) imposed on the Plaintiff on May 1, 2017.

(hereinafter referred to as “instant disposition imposing global income tax” combined with both the imposition of global income tax and penalty tax for the year 2012 and the imposition of global income tax and penalty tax for the year 2013 as global income tax and penalty tax for the year 2011.

The head of Songpa-gu shall be deemed to have been imposed by the head of the defendant sericultural Tax Office pursuant to Article 93 (5) of the former Local Tax Act (Amended by Act No. 12153, Jan. 1, 2014).

On March 10, 2017, the local income tax of 1,835,300 (including additional tax), and 33,920 won (including additional tax) of local income tax of 2011, March 15, 2017.

(b) above,

As set forth in this subsection.