1. Of the instant lawsuit, the part of the claim for revocation regarding the imposition of KRW 6,138,860, which belonged to the local income tax of 2010 is dismissed.

1. Details of the disposition;

A. During the period from January 1, 2010 to December 31, 2010, B (hereinafter “Plaintiff”) located in Seongbuk-gu Seoul Special Metropolitan City, Sung-gu, Seoul Special Metropolitan City, received a false tax invoice (hereinafter “instant tax invoice”) which is a total of KRW 198,035,500 (hereinafter “instant key money”).

B. On May 201, the Plaintiff reported corporate tax for the year 2010 to the head of Sung-nam District Tax Office, the competent tax office, and included the instant key money in deductible expenses based on the instant tax invoice. However, as a result of the instant tax investigation with respect to C, it was found that the instant tax invoice was false, the Plaintiff reported the instant key money amount as not included in deductible expenses on October 10, 201, by modifying it as not including it in deductible expenses.

C. On December 10, 2012, the head of Sung-nam Tax Office notified the change in the amount of income to the effect that the instant key personnel is deemed to have reverted to the Plaintiff, who is the representative of the Plaintiff Company, and that the said personnel be treated as a bonus to the Plaintiff, and notified the Defendant of the taxation data having jurisdiction over the place of payment of the Plaintiff’s income tax.

Accordingly, on November 15, 2013, the Defendant imposed the Plaintiff global income tax of KRW 61,388,180 (including additional tax; hereinafter “instant imposition disposition of income tax”) for the year 2010 and KRW 6,138,860 for local income tax (hereinafter “instant imposition disposition of local income tax”).

E. Accordingly, the Plaintiff filed an appeal with the Tax Tribunal on December 10, 2013, but the Tax Tribunal dismissed the appeal on April 1, 2014.

[Ground of recognition] Facts without dispute, entry in Eul evidence Nos. 1, 2, 3, 4 and 7 (including additional numbers, if any) and the purport of the whole pleadings

2. Judgment on the Defendant’s main defense

A. The defendant of an appeal seeking revocation of the imposition disposition of local income tax of this case, which is the local income tax of this case, is the place of payment of income tax against the plaintiff.