1. The plaintiff's claim is dismissed.

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

Details of the disposition

A. The Plaintiff is a business operator who is carrying on a real estate rental business in Daejeon Jung-gu, Daejeon.

As of March 31, 2011, C is the largest shareholder of the Plaintiff (40,545 shares, 51%) as of March 31, 201, the remaining shareholders are D (23,250 shares, 29.25%), which is C’s children, and E (5,90 shares, 7.42%), F Research Institute (3,950 shares, 4.97%), G (55 shares, 7.36%). C and H are the joint representative director of the Plaintiff.

B. The Plaintiff is holding a passenger car, a car, and Ecuba, and C has been mainly using Bosch Rexroths car and H has been mainly using Ecuba car.

The Plaintiff, as indicated below, declared and paid corporate tax from 2007 to 2011 by adding a total of KRW 45,684,745 to the depreciation costs, ② vehicle maintenance costs (automobile tax, insurance premium, oil value), ③ driver’s pay, etc. (hereinafter “instant expenses”) to the manager’s automobile (hereinafter “instant expenses”).

The depreciation costs of articles, salaries and other maintenance costs of the year to which it belongs shall be KRW 38,434,90, KRW 7,884,84,848 in 2008, KRW 85,182,792 in 2008, KRW 44,279,880 in KRW 13,244,954 in 2009, KRW 40,278 in 40,276, KRW 45,343,460 in KRW 14,153,768 in 209, KRW 18,97,363 in 2010, KRW 47,628,540 in KRW 15,354,50 in 207, KRW 163,507 in 207, KRW 467,527, KRW 529,298, KRW 284,5365,6375,64847,67

C. On April 9, 2012, the Defendant: (a) considered the instant expense as unrelated to the business; (b) imposed corporate tax of KRW 29,482,310 for the year 207; (c) corporate tax of KRW 58,541,40 for the year 2008; (b) corporate tax of KRW 37,413,210 for the year 2009; and (c) corporate tax of KRW 25,43,610 for the year 2010; and (d) imposed corporate tax of KRW 22,49,450 for the year 201, based on the following details:

(hereinafter collectively referred to as “instant disposition.” Notice of calculated tax base for the year of 207 937,887,352 won 222,471,838 won 29,482,310 won in 208 893,962,763 won in 211,490,690 won in 58,541,400 won in 209 83,063,810 won in 2009.