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.

1. Details of the disposition;

A. The Plaintiff submitted a donation receipt (hereinafter “the donation receipt of this case”) to the Defendant, which is a religious organization D (representative E; hereinafter “the instant temple”) affiliated with C in Busan Northern-gu, 2009, which was donated KRW 3.7 million in the year 2009, and KRW 3.8 million in the year 2010, while serving in CB, and received each donation income deduction from the Defendant on global income tax for the year 2009 and 2010.

B. On July 2014, the director of the North Busan District Tax Office investigated the tax offense against the instant temple: (a) deemed that the instant temple issued donation receipts in a false and excessive manner; (b) accused the Plaintiff as a violation of the Punishment of Tax Evaders Act; and (c) notified the Defendant of taxation data that the Plaintiff’s contribution to the instant temple was not subject to income deduction.

C. On April 16, 2015, the Defendant corrected and notified the Plaintiff of KRW 812,370 of global income tax for the year 2009 and KRW 191,770 of global income tax for the year 2010.

(hereinafter “instant disposition”) D.

On April 1, 2016, the plaintiff appealed to the Tax Tribunal through the procedure of filing an objection, but was dismissed on April 1, 2016.

[Reasons for Recognition] Uncontentious Facts, Gap evidence 1, Eul evidence 1 and 2, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. Although the plaintiff's claimant's parents actually donated cash to the temple of this case and received income deduction from the normal receipt of the donation receipts of this case, the defendant made a false donation receipt and made the disposition of this case, so the disposition of this case should be revoked as unlawful.

(b) The details of the relevant statutes are as shown in the attached statutes.

C. Determination 1) Article 52(6) of the former Income Tax Act (amended by Act No. 9897 of Dec. 31, 2009) provides that “A person falling under Article 50(1)2 and 3(b) of the donations made by a resident during the pertinent year is different.