1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. Details of the disposition;

A. D, from June 10, 2005 to August 20, 2012, operated an entertainment drinking house (hereinafter “instant place of business”) under the trade name “G” on the first floor of the F hotel building located in Sung-gu, Sungwon-si, Sungwon-si, and registered the business of the instant place of business in the name of H from June 10, 2005 to June 30, 2008, under the name of H from June 10, 2008, and from July 1, 2008 to August 20, 2012.

B. As a result of conducting a tax investigation on the instant workplace from April 12, 2012, the Busan regional tax office identified that the instant workplace is D and that the amount of revenue omitted between January 1, 2006 and December 31, 2009 was KRW 2,678,960,000, and notified the Defendant of the foregoing taxation data by identifying that the amount of revenue omitted between D and December 31, 2009 was KRW 2,678,960,00, and the Defendant corrected the total amount of value-added tax, value-added tax, special consumption tax (including education tax; hereinafter the same shall apply) and global income tax to D on July 5, 2012.

C. On October 4, 2012, D filed an objection to demand the reconsideration of the global income tax for the year 2006 and the global income tax for the year 2007, by asserting that “D jointly operated the instant place of business with the Plaintiff and the joint Plaintiff C (hereinafter “C”) from June 14, 2006 to September 30, 207.” On October 24, 2012, the head of Busan Regional Tax Office rendered a reinvestigation to the effect that “The amount of income distributed to D, Plaintiff, and C for each of the Dong business periods of D, Plaintiff, and C, is corrected according to the results,” and the head of Busan Regional Tax Office conducted a reinvestigation from November 7, 2012 to November 21, 2012, and jointly operated D, Plaintiff, and the instant place of business.

From June 14, 2006 to January 14, 2007, D and the plaintiff and the plaintiff notified the defendant of D and C's Dong business (income distribution ratio: D40%, plaintiff 30%, C30%). From January 15, 2007 to September 30, 2007, D and the plaintiff were Dong business (income distribution ratio: D60%, plaintiff 40%).

Accordingly, on February 1, 2013, the defendant has attached Table 1 to the plaintiff.