1. The Defendant’s global income tax amounting to KRW 1,788,260 for the Plaintiff on May 6, 2015 (including additional tax amounting to KRW 828,260);

1. Details of the disposition;

A. The Plaintiff submitted to the Defendant a donation receipt (hereinafter “instant donation receipt”) with the content that he/she donated a total of KRW 6 million in 2009, and KRW 11.6 million in total in 2010,000 (hereinafter “instant donation receipt”) to D (the representative E; hereinafter “the instant temple”) a religious organization located in Busan Northern-gu B, Busan-gu, to the Defendant, which was subject to income deduction on global income tax for the year 2009 and 2010.

B. As a result of the investigation into the tax offense against the instant temple from March 24, 2014 to July 31, 2014, the head of the North Busan District Tax Office reported the Defendant that the instant temple, including the instant donation receipts, shall be deemed to have issued a false donation amounting to KRW 3.4 billion in 2009, KRW 3.4 billion in 2010, KRW 3.4 billion in 2010, KRW 1.8 billion in 2011, KRW 1.7 billion in 2012, KRW 1.4 billion in 2013, and KRW 40 million in 2013, and notified the Defendant of the taxation data that the instant donation made by the Plaintiff at the instant inspection is not subject to income deduction.

C. Accordingly, on May 6, 2015, the Defendant notified the Plaintiff of each correction and notification of global income tax of KRW 1,788,260 (including additional tax of KRW 828,260) for the year 209, global income tax of KRW 1,872,30 for the year 2010 (including additional tax of KRW 764,473).

(hereinafter “instant disposition”) D.

On May 22, 2015, the Plaintiff filed an appeal with the Tax Tribunal on May 22, 2015, but was dismissed on November 6, 2015.

[Ground of recognition] The fact that there is no dispute, Gap's 1 through 3, Eul's 1 through 6 (including paper numbers; hereinafter the same shall apply), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion that the plaintiff donated cash to the temple of this case and was normally issued the donation receipt of this case, but the defendant judged it as a false donation receipt based only on the tax investigation and prosecution, and the disposition of this case should be revoked in an unlawful manner.

(b) relation.