1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. B Co., Ltd. (hereinafter “B”) was established on March 26, 2001 for the purpose of housing construction supply and sale, and was closed ex officio on December 31, 2009. The registration of dissolution was completed on December 1, 201.

The plaintiff served as the representative director B from October 30, 2004, and became the liquidator from January 6, 2016.

B. B filed a report with the director of the distribution tax office on a short-term loan (hereinafter “short-term loan in 2009”) around 201,928,385,680 won (hereinafter “short-term loan”). The director of the distribution tax office deemed that the short-term loan in 2009 was not recovered until December 31, 2009 when the 2009 short-term loan was discontinued as a provisional payment to the Plaintiff, and disposed of it as a bonus to the Plaintiff who is the representative director.

C. On May 14, 2015, the Defendant notified the Plaintiff of the taxation data on the bonus disposition from the director of the distribution tax office to the rectification notice of KRW 4,739,824,700 (including additional tax; hereinafter the same shall apply) as global income tax for the year 2009.

(D) The Plaintiff filed an appeal against the instant disposition with the Tax Tribunal. The Tax Tribunal dismissed the appeal on August 18, 2016. [In the absence of a dispute over the grounds for recognition, the entries in Gap’s 1, 7, 9, and Eul’s 1, 2, and 5, and the purport of the entire pleadings.]

2. The plaintiff's assertion

A. On February 7, 2013, the director of the tax office corrected the corporate tax for the business year 2005 of B and notified the change in the amount of income by disposing of the Plaintiff as a bonus to the Plaintiff while including the omitted portion in the gross income.

Nevertheless, the Defendant, as seen above, once again included short-term loans in 2009, which are the same bonds, and disposed of as a bonus to the Plaintiff, the instant disposition is overlapped with the disposition taken on February 7, 2013 (Dual Disposition).

A short-term loan in the year 2009, counted in the financial statements of B, shall be deemed a simple error in the accounting.