1. All of the plaintiff's claims are dismissed.

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

1. Details of the disposition;

A. The Plaintiff is a business operator who operates inn and restaurant business in the trade name of Jongno-gu Seoul Metropolitan Government “C” (hereinafter “instant business establishment”).

B. From May 2, 2016 to January 10, 2017, Defendant Sejong District Tax Office conducted a tax investigation with respect to the Plaintiff, and confirmed that the Plaintiff’s sales of cash at the instant workplace deposited into D’s deposit account (National Bank E; hereinafter “instant account”) and omitted in the return of value-added tax by the mother of cash at the instant workplace as indicated in the following table:

(hereinafter referred to as “the instant omitted amount”). Amount omitted from filing a tax return in the taxable period of 209, KRW 124,143,790, KRW 295,445,09, KRW 141,65,686, KRW 141, 2011, KRW 85,431,100, 209, KRW 200.

C. On February 10, 2017, the head of the tax office issued a revised notice of each of the instant monetary amounts to KRW 26,962,780 (including additional taxes), value-added tax for the second term of 2009, KRW 29,996,790 (including additional taxes), value-added tax for the second term of 2010, KRW 19,684,590 (including additional taxes), value-added tax for the second term of 2010, KRW 17,15,410 (including additional taxes) for the first term of 201, KRW 17,15,410 for the first term of 201.

(hereinafter “Imposition of Value-Added Tax”) D.

On February 13, 2017, the director of the regional tax office issued a revised notice of each of the instant tax amounting to KRW 90,521,320 (including additional tax), global income tax for the year 2009, and KRW 161,473,380 (including additional tax) for the global income tax for the year 2010.

(hereinafter “instant disposition of imposition of global income tax.” The instant disposition of imposition of global income tax is referred to as “instant disposition of imposition” and “each of the instant dispositions of imposition.”

On May 10, 2017, the Plaintiff filed an appeal with the Tax Tribunal regarding the instant disposition of imposition of value-added tax on May 25, 2017, following each objection regarding the instant disposition of imposition of global income tax on May 25, 2017. However, the Plaintiff filed an appeal with the Tax Tribunal on July 12, 2017, but the appeal was dismissed on June 4, 2018.

【Ground of recognition】 dispute.