1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

Details of the disposition

This Court's explanation is identical to the corresponding part of the reasoning of the judgment of the court of first instance except for dismissal as follows. Thus, this Court's explanation is accepted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The "amount of income, etc." in 11 of the 2nd judgment of the first instance court shall be raised as the "amount of income".

At the bottom of 2th judgment of the first instance court, “Plaintiff” shall be deemed to read “Plaintiffs shall be listed with tax agent and through next tax agent.”

The following shall be added between three pages 7 and 8 of the first instance judgment:

(f) On June 30, 2014, the Plaintiff filed a final return on global income tax base for the year 2013, and the said return was prepared by the Plaintiff’s tax agent. At the time of the said final return, the Plaintiff also submitted a certificate of bona fide return stating that the said tax agent faithfully verified the amount of income on the said return pursuant to Article 70-2(1) of the Income Tax Act. The “detailed statement” of the said return refers to the total amount of income 3,354,257,764; and the “statement of gross income after adjustment” means KRW 3,342,554,764; and the “statement of income after adjustment” means KRW 11,70,00 (i.e., food sale of KRW 6,700,000; KRW 5,300,000; KRW 3,000,000; KRW 3,345,74,7464; KRW 165,715,70

The gist of the Plaintiff’s assertion as to the legitimacy of the instant disposition ① The Defendant requested the Plaintiff’s tax agent to file a revised report on the tax base, etc. of value-added tax No. 1 in 2013, and the employee of the said tax agent submitted the revised report without the Plaintiff’

The plaintiff's request for correction is to correct it, but it is rejected.