1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On December 1, 2003, the Plaintiff joined B Co., Ltd. (the trade name was changed to “C”) and worked as the vice president.

B. D, as the representative director of the non-party company and the representative director of the non-party company, owned 100% of the shares issued by the non-party company, transferred management rights for the non-party company and 80% of the shares issued by the non-party company to E Co., Ltd. (hereinafter "E") at 30 billion won. Accordingly, the plaintiff retired from the non-party company on February 16, 2007.

C. The director of the Seoul Regional Tax Office conducted a survey on the source of funds against D and confirmed that D paid to the Plaintiff a sum of KRW 2.1 billion on February 23, 2007, and KRW 2.1 billion on February 27, 2007, among KRW 30 billion that D received as the purchase price of management rights and shares for the non-party company, and conducted a tax investigation against the Plaintiff.

After that, the director of the Seoul Regional Tax Office, separately from the non-party company, deemed that D paid the instant money to the Plaintiff under the pretext of merit reward or consolation money, and notified the Defendant of the taxation data.

Accordingly, on June 1, 2012, the Defendant deemed that the instant money to the Plaintiff constituted one of the other income, and notified the Plaintiff of the rectification of KRW 1,203,809,500 as global income tax for the year 2007.

(hereinafter “instant disposition”) . E.

On August 29, 2012, the Plaintiff appealed to the Tax Tribunal, but the Tax Tribunal dismissed the Plaintiff’s request on December 18, 2012.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 6, 7, Eul evidence Nos. 1 and 2, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion that the instant money that the Plaintiff received from D was paid as retirement allowance as the Plaintiff was dismissed from the non-party company, which constitutes retirement income.

Even if not, the Plaintiff is out of the instant money.