1. Revocation of a judgment of the first instance;

2. The Defendant’s global income tax on March 1, 201 for the Plaintiff on March 1, 201 82,242.

1. In full view of the purport of the entire pleadings, the following facts are recognized in regard to each entry in the evidence Nos. 1, 13, and Eul Nos. 1, 4 (including paper numbers).

[1] On April 26, 2007, the head of the Ansan Tax Office imposed the global income tax of KRW 252,335,140 on the Plaintiff on the ground of interest income accrued in the year 1999 and imposed the global income tax of KRW 2,870,895,980 on the ground of interest income accrued in the year 200.

On July 24, 2007, the Plaintiff filed an objection with the head of Ansan Tax Office on the imposition disposition of global income tax for the year 2000 among the above disposition, and filed an appeal with the Tax Tribunal on March 26, 2008.

(2) The tax Tribunal rendered a decision on December 27, 2010 regarding the above request for adjudication on global income tax for the tax year 2000 (hereinafter “instant disposition”). The content of the decision was that the Plaintiff received the amount in excess of the principal and interest of claims against B as other income, and that the period of attribution was 2004 and 2007, followed the corresponding necessary expenses, etc., and subsequently corrected the tax base and amount of tax, and then corrected the tax base and amount of tax.

[2] After the above decision of the Tax Tribunal on March 1, 201, the Defendant imposed imposition of global income tax of KRW 82,242,710 on the Plaintiff on the ground of other income attributed to year 2004 and imposition of KRW 667,932,227 on global income tax on the ground of other income attributed to year 207

(2) On March 28, 201, the Plaintiff received a tax payment notice of the instant disposition and filed the instant lawsuit seeking revocation of the instant disposition on May 20, 2011.

2. Whether the lawsuit of this case is lawful

A. The Defendant’s assertion is a disposition imposing global income tax on the ground of interest income attributed to year 200. The instant disposition is a disposition imposing global income tax on the ground of other income attributed to year 2004 and global income tax on the ground of other income attributed to year 2007. Thus, the instant disposition and this case’s disposition are the initial disposition.