1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff was employed as the chairman of the B Trade Union (hereinafter “instant Trade Union”) composed of the employees of B Co., Ltd. (hereinafter “instant company”) and was dismissed from the instant company around January 2007.

B. In accordance with the Guarantee of Status of the Trade Union from January 2007 to December 2012, the Plaintiff received 475,86,000 won (= = 91,491,400 won (2007) 73,675,00 won (2008) (85,909), 80,275,000 won (209), which was KRW 37,29,000 (201), 20,81,000 (20,49,2012) (hereinafter “the amount set aside as retirement benefit reserve”) in total from the Guarantee Fund for Guarantee of Status of Trade Union Members’ retirement to 80,675,275,00 won (20,2000 won) (hereinafter “the amount set aside as retirement benefit reserve”) 20,81,000 won (the amount set aside as retirement benefit reserve”).

C. On January 6, 2015, the Defendant determined and notified the Plaintiff of the total amount of KRW 139,068,060 (=36,824,860 (207) 20,326,640 (2008) (222,754,460) (209), 19,753,80 (2010), 10,438,350 (201) (2012)) of global income tax and additional tax.

(hereinafter “instant disposition”) D.

On September 21, 2015, the Tax Tribunal dismissed the Plaintiff’s request on September 21, 2015.

[Ground of recognition] Facts without dispute, Gap evidence No. 1, Eul evidence No. 1, the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The Plaintiff’s claim for the status guarantee fund of the Trade Union in this case is reasonable to view it as labor income since the Plaintiff’s duty to work, duty to work at the union, and duty to work at the union, even if there is a compensatory nature for dismissal, it is difficult to include it in the concept of ordinary cases, and the Guarantee Fund includes the Plaintiff’s union fee as union fee collected by the union members including the Plaintiff.