1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On December 4, 2008, the Plaintiff calculated the annual global income conversion amount of 173,160,000 won, global income deduction of 2,00,000 won, global income deduction of 171,160,60,600 won, calculated tax amount of 45,766,210 won, and 23,383,100 won for interim prepayment calculation, and reported the above amount of 23,383,100 won as the estimated amount for interim prepayment, but did not pay it.

B. On May 30, 2009, the Plaintiff filed a final return on the tax base of global income tax for 2008 with the Defendant, deducting KRW 23,277,605 as the payable tax amount, when calculating the payable tax amount.

C. On November 9, 2012, the Defendant calculated the interim prepayment standard amount as KRW 46,556,210, the determined tax amount as KRW 23,278,105, and the penalty tax as KRW 10,639, on the ground that the Plaintiff did not pay the interim prepayment amount of global income tax for the year 2008, and notified the Plaintiff of the rectification and correction of the interim prepayment tax amount as KRW 33,284,740 (including the penalty tax) for the global income tax for the year 2008.

(hereinafter “instant disposition”) D.

On November 23, 2012, the Plaintiff filed an objection and filed an appeal with the Tax Tribunal on April 18, 2013. However, the Plaintiff was dismissed on November 6, 2013.

【Ground of recognition】 The fact that there is no dispute, Gap 1, 2, Eul 1 through 3, the purport of the whole pleadings and arguments

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion (i.e., the interim prepayment tax amount on global income is prepayment, and thus, the final and conclusive tax base and tax amount on global income during the pertinent taxable period become extinct as it becomes final and conclusive. The Plaintiff’s imposition of global income tax on global income tax on November 9, 2012, which was rendered as of November 9, 2012 after the final and conclusive tax base return on global income

Dor. If the resident files a return by November 30 of the estimated amount for interim prepayment, the chief of the tax office having jurisdiction over the place of tax payment shall not determine the amount of interim prepayment by November 15 of the resident.