1. The Defendant reverted to the Plaintiff on February 1, 2014 the global income tax of 850,533,800 won and the global income tax of 2008.

1. Details of the disposition;

A. The Plaintiff is a person who engages in real estate sales business with three floors in Gangnam-gu Seoul Metropolitan Government, the business place of which is C.

B. The Plaintiff sold real estate located in Singju as shown in [Attachment 1], from the business year that reverts in 2008 to the business year that reverts in 2012.

[Attachment 1] D E E F G H I J L

C. The Plaintiff included KRW 4,027,195,00 in the annual income for the business year 2008; KRW 4,094,159,879 (including sales promotion expenses of KRW 834,586,50); KRW 4,026,491,30 in the business year 209; KRW 4,026,491,30 in the necessary expenses; KRW 4,090,08,593 in the business year 2009 (including sales promotion expenses of KRW 979,273,70); KRW 6,850,346,00 in the business year 2010; KRW 7,025,610,114 (including sales promotion expenses of KRW 3,038,756,250 in the business year 201; KRW 4639,6416; KRW 475,6394; KRW 7546,6364,75465,647;

The Defendant, on the ground that the sales promotion expenses paid by the Plaintiff to the sales employees pursuant to the service consignment agreement cannot be deemed necessary expenses for the real estate sales marginal profits, did not deduct the sales promotion expenses from the necessary expenses when calculating the profit margin, such as housing, and notified the amount of the comprehensive income tax to be corrected and corrected as

(hereinafter “instant disposition”) . [Attachment 2]

E. The Plaintiff appealed and filed an appeal, but the Tax Tribunal dismissed the appeal on December 30, 2014.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 through 7 (including branch numbers for those with additional numbers; hereinafter the same shall apply) and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. According to Article 97(1)3 of the Income Tax Act and Article 163(5)1(c) of the Enforcement Decree of the same Act, the Plaintiff directly disbursed to transfer real estate, such as transfer expenses, etc.