1. All of the plaintiff's claims are dismissed.

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

1. Circumstances of each disposition of this case;

A. The plaintiff is a person operating a tax business in Seo-gu, Gwangju, and the non-party C is the plaintiff's spouse.

B. On July 8, 2016, the Defendant notified the Plaintiff of the fact that he/she was suspected of omitting the amount of income, etc. and was selected as a non-regular tax investigation subject pursuant to Article 81-6(3) of the Framework Act on National Taxes, that the global income tax investigation subject to the investigation for the taxable period from January 1, 2012 to December 31, 2014, and the value-added tax investigation subject to the investigation for the taxable period from January 1, 2015 to December 31, 2015, respectively.

C. Furthermore, the Defendant notified C of the fact that the source of funds for acquiring property, such as real estate, acquired in 2013, was selected as a person subject to investigation on gift tax for the period from July 11, 2016 to August 9, 2016, during the period from January 1, 2013 to December 31, 2013, the Defendant conducted a tax investigation on gift tax subject to investigation for the taxable period from January 1 to December 31, 2013.

On September 2, 2016, the Defendant issued a tax investigation on the Plaintiff (hereinafter “tax investigation of this case”), on September 2, 2016: (a) global income tax of 26,22,80 won for the year 2012; (b) global income tax of 27,69,590 won for the year 2013; (c) global income tax of 48,330,980 won for the year 2014; (d) global income tax of 28,508,950 for the year 2015; (b) global income tax of 130,732,40 won for 204, 315,340 won for the year 1, 340; (c) value-added tax of 2,425,40 won for the year 205, 2015; and (d) global income tax of 2014, 2014 won for the year 25.

(On the other hand, C did not separately correct gift tax.

The plaintiff is dissatisfied with this and on September 2016.