1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff submitted a donation receipt (hereinafter “the donation receipt of this case”) to the Defendant, which is a religious organization affiliated with C (representative E; hereinafter “the instant temple”) located in B of Busan Northern-gu, to the Defendant that donated KRW 3.7 million in the year 2009, KRW 3.8 million in the year 2010, and KRW 2.3 million in the year 2013, while working in CB, and received each donation income deduction from the Defendant on global income tax of the year 2009, 2010, and 2.3 million in the year 2013.

B. On July 2014, the director of the North Busan District Tax Office investigated the tax offense against the instant temple: (a) deemed that the instant temple issued donation receipts in a false and excessive manner; (b) accused the Plaintiff as a violation of the Punishment of Tax Evaders Act; and (c) notified the Defendant of taxation data that the Plaintiff’s contribution to the instant temple was not subject to income deduction.

C. On April 16, 2015, the Defendant notified the Plaintiff of the rectification of KRW 812,370 of global income tax for the year 2009, KRW 191,770 of global income tax for the year 2010, and KRW 412,30 of global income tax for the year 2013.

(hereinafter “instant disposition”) D.

On April 1, 2016, the plaintiff appealed to the Tax Tribunal through the procedure of filing an objection, but was dismissed on April 1, 2016.

[Reasons for Recognition] Uncontentious Facts, Gap evidence 1, Eul evidence 1 and 2, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff asserted that the plaintiff actually donated cash to the temple of this case and received income deduction from the normal receipt of the donation receipts of this case, but the defendant made a false donation receipt and made the disposition of this case. Thus, the disposition of this case should be revoked as unlawful.

(b) The details of the relevant statutes are as shown in the attached statutes.

C. The legality of the taxation disposition in the administrative litigation seeking revocation on the ground of the illegality of the taxation disposition 1

b) the existence of a fact.