1. The plaintiff's claim is dismissed.

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

Basic Facts

After completing business registration with the trade name "B" on April 1, 1989 (hereinafter "individual enterprise of this case"), the Plaintiff has engaged in manufacturing and wholesale business concerning electromagnetic wave measuring devices and other machinery and equipment.

On September 3, 2009, the Plaintiff established C Co., Ltd. (hereinafter “instant corporation”) and entered into a comprehensive transfer/acquisition agreement with the instant corporation on September 15, 2009, with the following content: (a) the Plaintiff agreed to transfer all rights and obligations regarding the business of the instant corporation to the instant corporation; and (b) the Plaintiff entered into a comprehensive transfer/acquisition agreement with the instant corporation:

(2) On May 31, 2010, the Plaintiff reported the amount of KRW 1,65,439,466 of the value of the business license of the instant individual enterprise to the Defendant as other income and paid KRW 82,00,824 of the global income tax for the year 2009.

On July 24, 2015, on the ground that the instant contract was terminated on June 8, 2015 due to the failure of the instant corporation to implement the instant contract, the Plaintiff filed a request for correction to refund global income tax for the year 2009 pursuant to Article 45-2(2) of the former Framework Act on National Taxes (amended by Act No. 13552, Dec. 15, 2015; hereinafter “former Framework Act on National Taxes”).

(hereinafter “instant claim for correction”). On September 23, 2015, the Defendant rejected the instant claim for correction by deeming that there exists no objectivity, such as that the documents related to termination of contract submitted to the Plaintiff on June 8, 2015, along with the instant claim for correction, appears to have been prepared as an individual qualification without the consent of the major shareholder and actual operator of the instant corporation, G, H, etc.

(hereinafter the plaintiff's assertion that the plaintiff's rejection disposition of this case is legitimate through the contract of this case, i.e., the plaintiff's obligation under the name of the plaintiff, i.e., the corporation of this case, through the contract of this case.