1. All of the instant lawsuits are dismissed.

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

1. Basic facts

A. B Co., Ltd. (hereinafter “instant company”) was established on May 15, 2014 and engaged in software development business, etc., and was closed ex officio from the Defendant on August 31, 2018. The Plaintiff was operated on behalf of the instant company as an internal director from November 19, 2015.

B. The instant company did not report corporate tax to the Defendant for each business year of 2015 and 2016.

C. Accordingly, the Defendant conducted an investigation on the non-reported matters of corporate tax for the pertinent business year, and as a result, on March 6, 2018, the Defendant deemed that “the instant company did not have books or evidential documents necessary for calculating the income amount for each business year of 2015 and 2016” (amended by Act No. 16008, Dec. 24, 2018; hereinafter the same) Article 66(1) and (3) of the former Corporate Tax Act (amended by Presidential Decree No. 29529, Feb. 12, 2019; hereinafter the same) and Article 104(1)1 and (2)1 (c) of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 29529, Feb. 12, 2019; hereinafter the same) calculated the estimated income amount by applying the standard expense rate to the company as indicated below, and accordingly, determined the amount of income amount reverted to the Plaintiff for each business year of 200080,7005 won.

(hereinafter referred to as the “instant notice of change in the income amount”. Division (Business Year) Income amount calculated by adding an additional tax to the calculated tax amount (tax base) of the estimated income amount (tax base) shall be 120,000,000,000,620,008,562,003,523, 263 12,085,260.