1. The part of the lawsuit in this case against the chief of the sericultural Tax Office shall be dismissed.

2. The plaintiff's conjunctive defendant.

1. Details of the disposition;

A. The Plaintiff, as an insurance solicitor of B Co., Ltd. (the trade name was changed to C Co., Ltd. on September 3, 2018; hereinafter “B”), included the insurance solicitation commission received from B in the total amount of income, and included the aggregate of KRW 250,181,309 (hereinafter “instant brokerage commission”) in the necessary expenses, and filed a return on and pay the comprehensive income tax for the year 2012 through 2015.

B. As a result of the personal integration investigation conducted with the Plaintiff from April 17, 2017 to May 24, 2017, the head of the competent tax office determined that the instant brokerage commission, etc., which was deducted from the necessary expenses at the time when the Plaintiff filed the comprehensive income tax return, does not constitute ordinary expenses generally accepted. The Plaintiff notified the results to the head of the competent tax office of Sungdong, which is the head of the competent tax office.

C. On August 23, 2017, the Defendant of the Sung-dong Tax Office added the instant conciliation commission, etc. to necessary expenses, and notified the Plaintiff of the rectification of KRW 100,985,187 (tax credit amounting to KRW 91,371,180 after the tax credit amount), global income tax of KRW 121,535,189 (tax credit amounting to KRW 112,275,970 after the tax credit amount), global income tax of KRW 66,07,964 (tax credit amounting to KRW 56,540,180 after the tax credit amount), global income tax of KRW 88,039,80 for global income tax of KRW 2015 (tax credit amounting to KRW 77,936,750 after the tax credit amount was deducted).

The Plaintiff asserts that the sum of KRW 289,711,197 should be included in necessary expenses as indicated in the table below, and on November 20, 2017, the Tax Tribunal requested the Tax Tribunal to examine the Plaintiff and the Defendant sericultural Director of the Tax Tribunal. The Tax Tribunal had conducted a hearing between the Plaintiff and the Defendant sericultural Director of the Tax Tribunal. On April 25, 2018, on the ground that the amount of compensation and depreciation should be included in necessary expenses: “5,056,160 won from the total amount of income in 2012, and KRW 14,150,341 from the total amount of income in 2013, excluding KRW 14,150,341 from the total amount of income in 2014, and corrected the tax base and the amount of tax, and the remainder.