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 is running a business up to the current date of the business registration (including the line of business and the other place of business on December 7, 2010) with the trade name of “C” (hereinafter “C”) from the 1113.9 square meters of underground floors of 547.4 square meters of the building 6 stories in Mapo-gu Seoul Metropolitan Government (hereinafter “instant building”), among the 547.4 square meters of underground floors (hereinafter “instant building”).

B. Meanwhile, on December 7, 2010, the Plaintiff reported the type of business of the instant place of business to the Mapo-gu Seoul Metropolitan Government Office as a food entertainment business, and reported the type of business to a general restaurant. Of the first floor of the instant building, Nonparty E and F operated the instant place of business under the trade name, “D (hereinafter “D place of business”) with the exception of the instant place of business and its middle floor 210.3 square meters.

[E] The opening of April 10, 2009, the closing of October 27, 201, F, and E, the opening of the business on October 28, 201.

The Seoul Regional Tax Office, from January 10, 2013 to February 18, 2013, conducted an integrated investigation into personal taxes on the Plaintiff, etc., the representative of the instant workplace, and the instant workplace is part of D workplace, and the instant workplace constitutes a taxable entertainment place stipulated in the Individual Consumption Tax Act, and as a whole, notified the Defendant to the effect that the instant workplace constitutes a taxable entertainment place and the individual consumption tax should be imposed on the instant taxable entertainment place. Upon notification, on April 12, 2013, the Defendant determined and notified the Plaintiff of the total amount of 287,046,440 won (including additional tax) of individual consumption tax and education tax on the portion of December 2010 through December 12, 2012 as shown in the attached Form.

(hereinafter “instant disposition”) D.

The Plaintiff appealed against the instant disposition and filed an appeal with the Tax Tribunal on January 9, 2014, but dismissed on January 8, 2015 (the written decision of dismissal appears to have been served on the Plaintiff after January 15, 2015, and the Defendant did not dispute this point).