1. The part of the instant lawsuit regarding the revocation claim against the imposition of local income tax shall be dismissed.

2. The Defendant on December 1, 2014

1. Details of the disposition;

A. From January 2, 2013 to December 31, 2013, the Plaintiff was registered as a business operator of an e-commerce retail company (hereinafter “instant company”) with the trade name “B” (hereinafter “instant company”).

B. On June 2, 2014, the Plaintiff filed a return on global income tax of KRW 39,742,592 at the global income tax by applying the simplified expense rate when filing a return on global income tax for the year 2013, but the Defendant filed a return on global income tax of KRW 39,742,592. However, the Defendant, as a new business operator that commenced a business in 2013, on the ground that the amount of income by type of business in 2013 falls under the person obligated to adopt double-entry bookkeeping (at least 30,000 won in retail business), deemed that the amount of income should be applied to standard expense rate other than the simplified expense rate, was determined and notified to the Plaintiff on December 1, 2014, respectively.

(hereinafter “Disposition imposing global income tax of this case” and “Disposition imposing local income tax of this case”) C.

The Plaintiff filed an objection against the Defendant on December 31, 2014, but the Defendant dismissed the said objection on January 28, 2015, and the Plaintiff again filed a petition for adjudication with the Tax Tribunal on April 30, 2015, but was dismissed on August 24, 2015.

[Ground of recognition] Facts without dispute, Gap evidence 1 through 5, Eul evidence 1, Eul evidence 5, the purport of the whole pleadings

2. We examine the legitimacy of this part of the instant lawsuit, ex officio, as to whether the part of the instant lawsuit seeking revocation of imposition of local income tax was lawful.

According to Article 93(1), (2), and (5) of the former Local Tax Act (amended by Act No. 12153, Jan. 1, 2014), local income tax portion is a local tax that should be paid to the head of the local government having jurisdiction over the place for payment of income tax, and where the head of the tax office collects the income tax according to the method of assessment and notice according to the determination of correction under the Framework Act on National Taxes or the Income Tax Act, it shall also be imposed and collected on the local income