1. All of the plaintiff's claims are dismissed.

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

Basic Facts

The plaintiff is the chairperson of the I Group (hereinafter referred to as the "I Group") composed of affiliates, such as B, C, C, D, D, E, F, F, G, and H with the business purpose of design and supervision, construction, interior management, machinery, electrical fire-fighting construction, etc., and has overall control over the I Group's personnel affairs, financial affairs, and fund management.

NH Development Co., Ltd. (hereinafter “NH Development”) is a corporation incorporated for the purpose of constructing a new building delegated by the NAF as the NAF and its unit agricultural subsidiaries.

The Plaintiff received a total of KRW 3,553,993,886 (hereinafter “the instant income amount”) from various cooperation companies related to construction works performed by the I Group from around 2013 to 2015 (hereinafter “instant cooperation companies”) and received payment from the 21 subcontractor as shown in the attached Table among “the construction cost of the 21 subcontracted projects awarded by the National Agricultural Cooperative Federation, etc., and ordered the said subcontractor to the said subcontractor,” and used it for private purposes, such as stock investment, living expenses, etc., and paid the Defendant the total amount of the said income tax in the year 2013 and 2014.

On August 8, 2016, the Defendant rendered a decision to additionally pay the Plaintiff the global income tax of KRW 3,112,193,49, and KRW 310 (including additional tax on negligent tax returns, KRW 74,788,010, KRW 48,025,743, and KRW 1,489,95, and KRW 310 (including additional tax on negligent tax returns, KRW 384,135,921, KRW 125,921, KRW 125,569,55, and KRW 569,553,00 (including additional tax on negligent tax returns, KRW 384,135,921, KRW 125,569,953), which is the global income tax for the year 2014, to the Plaintiff.

A.