1. Of the instant lawsuit, the part concerning the revocation claim regarding the disposition imposing global income tax for the year 201 and year 2012.

1. Details of the disposition;

A. The Plaintiff submitted to the Defendant a donation receipt (hereinafter “instant donation receipt”) issued from D (representative E; hereinafter “the instant inspection”) a religious organization of the Korea Buddhist Bank in North Korea, which belongs to the Busan Northern District, while working in the Busan Prison in 2010 and from 2011 to 2013, and received a donation income deduction for the wage and salary income tax accrued from 2011 to 2013 from the Defendant.

B. As a result of the investigation into the instant inspection from March 24, 2014 to July 31, 2014, the director of the North Busan District Tax Office: (a) deemed that the instant inspection was issued with a false receipt of donation amounting to KRW 3.4 billion in 2009, KRW 3.4 billion in 2010, KRW 3.4 billion in 201, KRW 1.8 billion in 201, KRW 1.7 billion in 2012, and KRW 40 million in 2013, and notified the Defendant of the taxation data.

C. Accordingly, on July 1, 2015, the Defendant issued a revised notice on the Plaintiff’s global income tax of KRW 900,930 for the year 2010, and global income tax of KRW 414,650 for the year 2013 (including additional tax).

On September 23, 2015, the Plaintiff filed a request for review with the National Tax Service on September 23, 2015, but was dismissed on December 23, 2015.

【Ground of recognition】 The fact that there has been no dispute, Gap 5, 9, 10 evidence, Eul 1 through 3 (including each number, hereinafter the same shall apply), the purport of the whole pleadings and arguments

2. Determination on the defense prior to the merits

A. The Defendant’s assertion is based on the Defendant’s imposition of global income tax for the year 2011 and 2012 on the premise that the Defendant was subject to the revocation of the imposition of global income tax for the Defendant. However, the Defendant did not impose a separate imposition on the Plaintiff as to global income tax for the year 2011 and 2012 on the Plaintiff as well as on the collection of taxes withheld and paid by the withholding agent. Therefore, the part seeking the revocation of the imposition of global income tax for the year 201 and 20

B. Determination A.