1. The part against the defendant in the judgment of the court of first instance shall be revoked, and the plaintiff's claim corresponding to the revoked part shall be dismissed.

1. In the first instance trial on October 8, 2015, the Plaintiff sought revocation of the disposition of imposition of KRW 1,992,240 of global income tax for the year 2009 and KRW 59,760 of additional dues for the Plaintiff. The first instance court dismissed the Plaintiff’s revocation of the disposition of imposition of KRW 59,760 of additional dues, and accepted the Plaintiff’s claim for revocation of the disposition of imposition of KRW 1,92,240 of global income tax for the year 2009.

Since only the Defendant appealed against this, the scope of the trial of this Court is limited to the claim for revocation of KRW 1,92,240, the global income tax for the Plaintiff on October 8, 2015, which belongs to the Plaintiff on October 8, 2015.

2. The court's explanation concerning this part of the disposition is identical to the corresponding part of the judgment of the court of first instance (from No. 3 to No. 20 of the judgment of the court of first instance). Thus, the court's explanation as to this part is accepted by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure

(hereinafter the meaning of the terms used in this case is the same as that of the first instance judgment). 3. Whether the disposition of this case is lawful or not

A. The Plaintiff asserted that the Plaintiff donated cash to the instant temple and was normally issued the instant donation receipt, but the Defendant did not recognize it as a donation donation and imposed a comprehensive income tax without recognizing it as a donation. Thus, the instant disposition is unlawful.

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

C. The burden of proof on the tax base, which is the basis of taxation in a lawsuit seeking revocation of the assessment of global income tax, is the tax authority, and the tax base is the tax authority, and the burden of proof on the revenue and necessary expenses is, in principle,

I would like to say.

However, necessary expenses are not only favorable to taxpayers, but most of the facts that generated necessary expenses are located within the area controlled by taxpayers.