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. From May 2007, the Plaintiff is operating a chip retail business in Nowon-gu in Seoul Special Metropolitan City with the trade name called “B pharmacy”.

B. From August 13, 2015, the director of the Central Regional Tax Office changed the trade name to F after C Co., Ltd. (hereinafter “C”) and D Co., Ltd. (hereinafter “D”).

After conducting a tax investigation on E’s representative director of these corporations, E confirmed the fact that the total amount of KRW 379,50,000 ( KRW 67,500,000 in 201, KRW 72,000,000 in 2012, KRW 120,000 in 20,000 in 2013, and KRW 120,000,000 in 20,000 in 2014, and notified the Defendant of the taxation data.

C. On February 8, 2017, the Defendant imposed global income tax and additional tax as stated in the Plaintiff’s claim on February 8, 2017, adding the instant money to the Plaintiff’s business income in 2011 or 2014.

(hereinafter referred to as the “instant disposition” by combining all the above dispositions D.

On May 8, 2017, the Plaintiff filed a request for examination with the Commissioner of the National Tax Service for the instant disposition, and the Commissioner of the National Tax Service dismissed the Plaintiff’s request on September 12, 2017.

【Ground for recognition】 The fact that there has been no dispute, Gap 1, 2, Eul 1 through 5, the purport of the whole pleadings and arguments

2. An entry in the attached Form of relevant Acts and subordinate statutes;

3. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1) reflected all of the instant money received from D from 2011 to 2013 in the business income through the “purchase discount account” account (the Plaintiff did not have a purchase discount from D, and thus, the amount appropriated in the “purchase discount account” account at the time of the initial return is all the amount received from D.

A) In other words, the Plaintiff included the instant money in the “purchase discount account” and as a result, deducted the amount of money from the sales cost. As such, the sales cost (as long as the instant money is reduced or exempted) equivalent to the instant money.