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 a person who operated the fishery products distribution business under the trade name B, and on May 29, 2004, paid 83,036,000 won paid to Nonparty Asian Refriger LLC Co., Ltd. (hereinafter “ASEAN”) by deducting necessary expenses from 37,878,590 won for business income in 2003, which was calculated by deducting necessary expenses, and 63,780,000 won paid to the Asian Refriger friger friger friger friger friger friger friger friger friger friger friger friger friger friger

B. Around January 2007, the director of the Seosan District Tax Office investigated the business income of Non-Party C operated by Non-Party C. During the above investigation process, C actually paid KRW 69,658,572 to the Asian coolant in 2003, and KRW 68,775,605 to the Asian coolant in 2004, but submitted a written confirmation (Evidence 2) that the Non-Party B received the tax invoice in the name of Non-Party C.

C. The Defendant: (a) deemed that part of the necessary expenses reported by the Plaintiff among the necessary expenses reported by the Plaintiff in accordance with C was false; (b) excluded the Plaintiff’s business income in 2003 from the part concerning the Asian coolant 2003 as necessary expenses for the year 2003 reported by the Plaintiff; (c) corrected the Plaintiff’s business income in 2003 as KRW 107,537,162; and (d) excluded the part concerning the Asian coolant 63,780,000 from the necessary expenses for the year 204 reported by the Plaintiff, thereby rectifying the Plaintiff’s business income in 2004 as KRW 116,521,883, Sept. 3, 2007 (hereinafter “instant disposition”).

On September 5, 2007, the Defendant sent the instant disposition to Kimhae-si E (current address: F) registered as the Plaintiff’s domicile at the time of the Plaintiff’s domicile, and the Plaintiff’s mother G registered as the householder at the above address received the instant disposition on September 10, 2007.

[Reasons for Recognition] Unsatisfy, Gap evidence 1, 2, Eul evidence 1 and 2 (including branch numbers), the purport of the whole pleadings

2. Attached Form 2.