1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff reported that the Plaintiff acquired three mechanical devices from B in KRW 827,761,88 through financial lease at the time of filing the corporate tax in 2011.

B. Around February 2013, the Defendant demanded the Plaintiff to vindicate whether the above machinery was acquired, and the Plaintiff was the time of borrowing KRW 564,400,000 from the leased company by pretending to purchase the said machinery, even if there was no real transaction.

C. The Plaintiff did not deposit 564,400,000 won in the Plaintiff’s corporate account and deposited it into the Plaintiff’s personal account of the Plaintiff’s representative C. Among them, the Plaintiff accounts for 393,40,000 won, excluding KRW 171,00,000 actually used for the Plaintiff’s use of used machinery as the Plaintiff’s representative C as the provisional payment for the Plaintiff’s representative C, and filed a revised corporate tax for the business year of 2011 and the business year of 2012 by adding the key amount to the gross income.

On April 8, 2014, the Defendant disposed of the key amount deposited into the Plaintiff’s representative account as bonus to the Plaintiff’s representative, and subsequently corrected corporate tax 1,093,300 to the Plaintiff for KRW 15,60,000 in excess of the lease deposit fee of KRW 1,093,30 in the business year 201, and instead, excluded the amount of KRW 7,664,065 in the calculation of losses, and subsequently, adjusted the difference of KRW 4,650,30 in the calculation of losses by adding the interest paid on the loan amount of KRW 3,285,634 in the calculation of losses.

AB imposed tax on October 16, 2014, and imposed tax of KRW 125,542,500 on earned income for withholding for the year 2011.

(hereinafter “each disposition of this case”)

E. On November 21, 2014, the Plaintiff, who was dissatisfied with each of the instant dispositions, requested an inquiry to the Tax Tribunal, but was dismissed on March 9, 2015.

[Reasons for Recognition] Facts without dispute, Gap evidence 4, 6 (including branch numbers), Eul evidence 1 (including branch numbers), and arguments.