All appeals are dismissed.

The costs of appeal are assessed against the Plaintiff.

The grounds of appeal are examined.

In full view of the circumstances acknowledged by the evidence adopted, the lower court determined that the Plaintiff’s imposition of value-added tax on the omitted sales of the instant case on the ground that: (a) the Plaintiff’s sales of pre-paid cards and e-coophones using the total pre-paid card, and the sales of the amount corresponding to Q’s account were omitted; and (b) furthermore, there was no evidence to acknowledge that the Plaintiff’s payment from the total pre-paid card was made in response to the omitted sales of the instant case and was not included in the necessary expenses originally reported.

In addition, in full view of the circumstances stated in its reasoning, the lower court determined that the Defendant Director of the Seoul Regional Tax Office’s disposal of G as a bonus to G the amount included in the gross income resulting from the omission of sales, etc. as the Plaintiff’s representative, and that the notice of change in the income amount was lawful, on the ground that G may be deemed to have owned at least 30 percent of the total number of outstanding stocks issued by the Plaintiff and

Examining the records in light of the relevant regulations and legal principles, the above fact-finding and determination by the court below are justifiable, and contrary to what is alleged in the grounds of appeal, there were no errors by exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules, or by misapprehending

Therefore, all appeals are dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.