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 registered as a representative director of a stock company B (hereinafter “B”) from January 6, 2005 to March 8, 2010, from May 26, 2010 to July 29, 2010.

B. The Plaintiff transferred 92,819 shares of B owned on July 28, 2010 to C, and resigned the representative director on July 29, 2010, and C was appointed as the representative director of B on the same day.

C. B did not report corporate tax for the business year 2010, the director of the tax office having jurisdiction over the headquarters of B conducted a tax investigation with respect to B, and calculated the amount of income as KRW 3,287,801,266 according to the method of estimation determination. This was disposed of as a bonus to the representative director, and notified the Defendant having jurisdiction over the domicile of the Plaintiff.

On January 9, 2014, the Defendant calculated the period in which the Plaintiff served as the representative director of B on January 9, 2014, according to the details registered in the National Tax Integration System, and notified the Plaintiff of the determination of KRW 521,708,530,530, total income tax for the year 2010 on the basis of the amount calculated by dividing the said amount by the period registered as the representative director (i.e., KRW 1,288,097,801,266 x 143/365 x 143/365).

E. The Plaintiff appealed and filed an appeal with the Tax Tribunal on April 7, 2014, but the said appeal was dismissed on August 18, 2014.

[Reasons for Recognition] Facts without dispute, Gap evidence 1, 4, 5, Eul evidence 1 to 5 (including each number), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff asserts that the disposition of this case is unlawful for the following reasons.

1 In determining the amount of business year 2010 in B, the Defendant rendered the instant disposition on the basis of the amount of income determined by the estimation method, and at the time B was in default due to business losses.