1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. B, with funds borrowed from D and E (hereinafter “E”), the representative director of C Co., Ltd. (hereinafter “C”), acquired the Plaintiff on September 3, 2008 and took office as the representative director. On September 8, 2008, B established the F Co., Ltd. (hereinafter “F”) by investing KRW 7 billion of the Plaintiff’s funds from September 8, 2008 and assumed office as the representative director.

B. On September 11, 2008, G Co., Ltd. (hereinafter “G”) accepted KRW 8 billion of F shares (hereinafter “instant shares”) and sold them to H. The Plaintiff entered and publicly announced “the decision to acquire shares and subscription certificates in other corporations,” stating that “the acquisition price of the instant shares was KRW 4 billion, the Plaintiff acquired KRW 2.65 billion of the said KRW 4 billion of the said KRW 4 billion, and the remaining KRW 1.35 billion of the balance is paid, and the transfer of shares takes effect when the balance is paid.”

C. Around August 2012, the director of the Seoul Regional Tax Office conducted a tax investigation with respect to the Plaintiff and F, and then, during the business year 2008, the Plaintiff leaked 2.65 billion won (hereinafter “instant key amount”) appropriated as advance payment with respect to the acquisition of the instant shares, and used 1.75 billion won in repayment of the Plaintiff’s personal debt of B, the representative director of the Plaintiff at the time, and the remaining KRW 90 million was unknown and notified the Defendant as taxation data.

Accordingly, on March 4, 2013, the Defendant issued a notice of change in the income amount of KRW 2.65 billion to the Plaintiff on March 4, 2013 (hereinafter “instant disposition”). The Defendant, as a bonus in B, KRW 1.75 billion out of the key amount of the instant case, was the KRW 90 million, the ownership of which is unclear, as bonus in B and I, as each bonus in B and I, for which the Plaintiff’s representative director was the representative director.

E. The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on May 24, 2013, but was dismissed on April 25, 2014.

[Reasons for Recognition] There is no dispute;