1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

purport.

1. Basic facts

A. The Plaintiff is a person who has operated the fishery products distribution business under the trade name C.

On May 29, 2004, the Plaintiff reported and paid 52,741,786 won for business income in 2004 calculated by deducting 83,036,00 won, etc. paid to the Asian coolant Co., Ltd. (hereinafter referred to as “ASEAN”) from the necessary expenses, and 63,780,000 won, etc. paid to the Asian coolant, which was calculated by deducting 37,878,590 won from the necessary expenses, and 63,780,000 won, etc. paid to the necessary expenses, respectively, on May 30, 2005.

B. Around January 2007, the director of the Seosan District Tax Office investigated D's business income operated by the Defendant, and the Defendant submitted a written confirmation (A2) to the Seosan District Tax Office, stating, “The Plaintiff received C's tax invoice in the name other than D's error in the document, even if D's operating operation was paid to the Asian Refriger 2003, KRW 69,658,572, and KRW 68,775,605, which was paid to the Asia Refriger 204 as each of the expenses for the storage of life air conditioners.”

C. The head of the Kim Sea Tax Office determined that part of the necessary expenses reported by the Plaintiff was false based on the Defendant’s statement, and excluded the Plaintiff’s 69,658,000 won in the necessary expenses for the year 2003 as the necessary expenses reported by the Plaintiff, thereby correcting the Plaintiff’s business income for the year 2003 as KRW 107,537,162, and excluded KRW 63,780,00 in the necessary expenses for the year 2004 reported by the Plaintiff, thereby correcting the Plaintiff’s business income for the year 2004 as KRW 116,521,83, Sept. 3, 2007 (hereinafter “instant disposition”).

31,476,692 31,737,138 additional income tax on global income (original) for the year 2003, 31,476,692 31,737,138 additional tax 11,209,460 9,605,543 resident tax on global income for the year 2004 3,147,69 3,181,94

D. The Plaintiff filed a lawsuit against the head of the Kimhae Tax Office to the court that confirmed the invalidity of the instant disposition. This court appears to conform to the facts of the Defendant’s certificate submitted on August 22, 2017, and even if so, the content of the confirmation submitted by the Defendant.