1. The instant lawsuit shall be dismissed.

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

1. Details of the disposition;

A. From December 7, 2009, the Plaintiff is registered as the representative director of B Co., Ltd. (hereinafter “instant company”) that carries on the business of importing and selling automobiles from December 7, 2009.

B. Around September 201, the head of Seocho District Tax Office increased the value-added tax of 209 KRW 4,433,846, KRW 7,303,030, KRW 26,930, KRW 2010, KRW 26,963,993, and KRW 4,458,973, corporate tax for the business year 2009, KRW 2010, KRW 00, KRW 517,67, KRW 729, KRW -1,253, KRW 122,729, based on non-conforming data to the tax invoice of the company of this case. Around September 201, the head of Seocho District Tax Office resolved to notify the changes in the amount of income by deeming the amount included in the gross income as a bonus to the plaintiff.

The head of Seocho District Tax Office attempted to serve a tax payment notice related to the above corporate tax by registered mail to the plaintiff's domicile [Seoul Songpa-gu Seoul apartment, D, hereinafter referred to as "the domicile of this case"] but returned twice and ordered employees to visit the domicile of this case, but it was impossible to serve the tax payment notice by public notice on November 201.

The head of Seocho District Tax Office notified the defendant of taxation data on the details of changes in income amount against the plaintiff around that time.

C. The Defendant, around April 2012, attempted to serve a notice of global income tax assessment for the year 2009 and 2010 at the instant domicile, but failed to serve the notice on May 9, 2012, but failed to serve the notice on delivery on the instant domicile, but it was confirmed that another person was dead at the instant domicile and served the notice by public notice.

On June 5, 2012, the Defendant increased or corrected the global income tax of 10,426,310 won for the year 2009, and the global income tax of 115,902,840 won for the year 2010.

On June 12, 2012, the Defendant attempted to serve a tax payment notice related to the above global income tax (hereinafter “instant tax payment notice”) by registered mail at the domicile of the instant case, but the address is unknown on June 18, 2012.