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 was a juristic person established on May 6, 201 and engaged in textile manufacturing business, etc.; total of KRW 548,052,80 (total of KRW 66,288,100 on September 26, 2011; KRW 12,121,00 on October 11, 201; KRW 101,452,100 on October 26, 201; KRW 865,400 on November 14, 201; KRW 145,865,40 on November 25, 201; KRW 122,326,200 on December 17, 201; and filed a report on the instant processed amount (hereinafter referred to as “the instant processed amount”); and filed a report on the instant amount of corporate tax with the counterpart account (hereinafter referred to as “the instant gold account”).

B. On July 29, 2013, the Defendant sent “written notice of submission of explanatory data” on the amount of outstanding regular documentary evidence, including purchase tax invoices, and on November 28, 2013, the Plaintiff disposed of the processed purchase amount in the instant case as a reservation of non-deductible expenses, and revised and paid corporate tax of KRW 188,266,680.

C. On February 24, 2014, the Defendant denied the Plaintiff’s disposition of the instant processed purchase amount as a reservation, and, on the grounds that the processed purchase amount was out of the company and the ownership was unclear, disposed of as a bonus for the year 2011 year of representative B’s 201, and notified the Plaintiff of the change in the amount of income.

(hereinafter “instant disposition”) D.

The Plaintiff dissatisfied with the instant disposition and filed an appeal on September 22, 2014 on May 26, 2014, but the Tax Tribunal dismissed the appeal on December 29, 2014.

[Reasons for Recognition] Facts without dispute, Gap's 1, 2, 4, 5 evidence, Eul's 1 to 4, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s claim is merely a nominal debt, and it cannot be deemed that the pertinent amount was out of the company.

The Plaintiff’s anti-restricted provisional revenues are not related to provisional revenues based on the instant processing purchase amount, but are not likely to be repaid in the future by deleting the instant provisional revenues from the Plaintiff Company’s account book on the ground of the interest of electrical error revision before actually repaid the instant provisional revenues to B.