1. The plaintiff's claim is dismissed.

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

Details of the disposition

The Plaintiff is a person who runs a real estate rental business after making a business registration under the trade name of "D building" in Ansan-si B and C Ground Building (hereinafter referred to as "the instant real estate by combining land and buildings") in Ansan-si.

From March 19, 2013 to April 7, 2013, the director of the Central Regional Tax Office has investigated the Plaintiff’s personal integration and arranged part of the interest expenses, including necessary expenses, at the time when the Plaintiff filed a global income tax return for 2007 to 2011, as shown in Table 1 below, as the items to be excluded from necessary expenses (hereinafter “interest paid in this case”) by deeming that the items in Table 1 are excessive as expenses unrelated to his duties and were deducted as necessary expenses (hereinafter “amount of interest paid in this case”) and other items to be excluded from necessary expenses, including items not included in necessary expenses for processed entertainment expenses, and items to be included in monthly sales omitted, as listed in Table 2, and then notified the Defendant of the results of the investigation to impose comprehensive income tax by reflecting the items in Tables 1 and 2 as indicated in the said Table 1:

[Attachment 1] ① Company-Related expenses (2) No. 2 (B) No. 38,31,00 7,182,00 31,149,400 17,255,516, 207, 207, 209, 207, 369, 207, 209, 207, 369, 207, 164, 206, 207, 209, 164, 206, 167, 209, 206, 205, 207, 206, 306, 205, 206, 207, 106, 206, 306, 353, 209, 3200, 509, 140, 200, 208, 1637