1. On May 6, 2015, the Defendant imposed global income tax of KRW 1,134,820 on the Plaintiff for the year 2009.

1. Details of the disposition;

A. The Plaintiff submitted to the Defendant a donation receipt (hereinafter “instant donation receipt”) with the purport that the Plaintiff, while working in the case at the company from around 2009 to 2014, donated a total of KRW 4.6 million (hereinafter “instant donation”) to D (representative E; hereinafter “the instant temple”) which is a religious organization affiliated with the C religious organization located in Northern-gu, Busan (hereinafter “the instant temple”) and received a donation deduction on the global income tax for the year 2009 from the Defendant.

B. As a result of the investigation into the instant temple from March 24, 2014 to July 31, 2014, the director of the North Busan District Tax Office: (a) deemed that the instant temple was issued with a false receipt of donation amounting to KRW 3.4 billion; (b) KRW 3.4 billion; (c) KRW 3.4 billion; (d) KRW 3.4 billion; (d) KRW 1.8 billion; (e) KRW 1.8 billion; and (e) KRW 1.7 billion; and (d) KRW 40 million; and (e) notified the Defendant of the taxation data.

C. Accordingly, on May 6, 2015, the Defendant corrected and notified the Plaintiff of KRW 1,134,820 as global income tax for the year 2009.

On December 14, 2015, the Plaintiff appealed to the Tax Tribunal through the procedure of filing an objection, but was dismissed on December 14, 2015.

[Ground of recognition] Facts without dispute, Gap evidence 1, 9, 14, Eul evidence 1 and 2 (including each number, hereinafter the same), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff asserted that the Plaintiff donated cash to the instant temple and was normally issued the instant donation receipt, but the Defendant did not recognize it as a donation donation and imposed a comprehensive income tax without recognizing it as a donation. Thus, the instant disposition is unlawful.

B. The details of the relevant statutes are as shown in the attached statutes.

C. The legality of the taxation disposition in the administrative litigation seeking revocation on the ground of the illegality of the taxation disposition 1

The burden of proof for the existence of a case is, in principle, against the tax authorities.