1. All of the lawsuits and claims for payment of money for review of this case shall be dismissed.

2. After the filing of a new trial.

1. On December 13, 2007, the head of the Incheon District Tax Office (hereinafter “B”) imposed KRW 207,111,934 global income tax for the Plaintiff on December 5, 2008, on the following grounds: (a) deemed that B corporation omitted a report on sales to C corporation; and (b) deemed that the ownership of sales was unclear; and (c) disposed of the Plaintiff as the representative director, who was the Plaintiff, as well as the Plaintiff, on December 13, 2007; and (d) accordingly, on February 5, 2008, the Defendant imposed KRW 20,711,190 as income tax for the Plaintiff in 203 (hereinafter “instant disposition”).

The Plaintiff filed a lawsuit against the Defendant seeking confirmation of invalidity of the instant disposition. On May 11, 2017, the judgment subject to a retrial, such as dismissing the Plaintiff’s claim, was rendered, and the judgment became final and conclusive upon the lapse of the period for filing an appeal.

2. Whether the litigation of this case and the lawsuit of claim for payment are legitimate

A. In a lawsuit seeking nullification of the imposition of global income tax for the year 2003, which the Plaintiff asserted against the director of the Incheon District Tax Office, the appellate court issued an order to submit taxation information to the Busan District Tax Office upon the Plaintiff’s request, but made a wrong reply on the side of the Busan District Tax Office’s Busan District Tax Office. Accordingly, there was omission of judgment on important matters that could affect the judgment of the appellate court.

Accordingly, given that there are grounds for retrial falling under the scope of Article 451(1)9 of the Civil Procedure Act when the judgment subject to a retrial was omitted, the judgment subject to a retrial is revoked and the instant disposition is invalid.

Furthermore, the defendant shall pay the tax to be refunded to the plaintiff and the damages for delay.

B. Determination 1 rendered on important matters that may affect the judgment, which are grounds for retrial under Article 451(1)9 of the Civil Procedure Act.