1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff is running a medical wholesale business in Dongdaemun-gu Seoul Metropolitan Government B building from November 1, 2009.

B. From April 21, 2014 to May 26, 2014, the Defendant conducted a tax investigation with respect to the Plaintiff: (a) as a result of the Plaintiff’s tax investigation, the Defendant excluded the Plaintiff from deductible expenses in calculating the corporate tax for the business year 2011 on the grounds that the Plaintiff did not actually provide C’s advertising services for KRW 32,270,000 paid to Co., Ltd. (hereinafter “C”); and (b) deducted the expenses from the input tax amount for the first and second years of January 2011; and (c) deducted the Plaintiff from the deductible expenses for the business year 201 on the ground that the Plaintiff’s representative director, etc. was not the expenses paid for the actual business but the expenses for the business year 2011.

C. On October 30, 2014, the Plaintiff filed an objection against the Defendant regarding the disposition of KRW 33,179,308 of the above advertising expenses and KRW 32,270,000 of the above expenses and KRW 93,040,00 of the above expenses. On December 15, 2014, the Defendant recognized the relevance of the above expenses to duties and dismissed the Plaintiff’s objection ex officio corrective measures, and subsequently dismissed the Plaintiff’s objection.

(hereinafter referred to as the above, the Defendant’s disposition remaining after ex officio corrective measures is “instant disposition”). D.

On March 3, 2015, the Plaintiff appealed to the Tax Tribunal, but the appeal was dismissed on August 19, 2015.

[Ground of recognition] Facts without dispute, Gap evidence 1, Eul evidence 2, Eul evidence 2-1, Eul evidence 2-2, Eul evidence 3, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The summary of the Plaintiff’s assertion 1 concluded an advertising agency contract with C and paid KRW 32,270,000 to C after having actually received advertising services from C.

Therefore, 32,270,00 won is included in the calculation of corporate tax for the business year of 2011.