1. The Defendant’s global income tax amounting to KRW 194,310 (including additional tax) for the year 2007, which was paid to the Plaintiff on February 1, 2013, KRW 190,344.

1. Details of the disposition;

A. The Plaintiff is a certified tax accountant who opened and operates the A-Tax Accounting Office located in Jung-gu Seoul Metropolitan Government (hereinafter “instant Tax Accounting Office”) in 2002.

Other income (income) from the year of 209, 209, 200, 73, 990,000 10,872,000 56,015,000 122,824,000 39,500,500,000 209, 209,130,530,530,000 58,530,530,000 176,347,000 12,240,000 total 687,957,0000,000 176,347,157,157,000

B. From 2007 to 2011, the Plaintiff reported business income and other income to the Defendant as follows:

C. However, on February 1, 2013, the Defendant rendered a disposition to revise each of the instant tax amount of KRW 177,157,00 (including additional tax for negligent return, KRW 272,982, additional tax for negligent payment, KRW 5,42,42, and KRW 177,270 for global income for the year 2007, global income tax of KRW 194,310 for the year 2007, global income tax of KRW 7,126,300 for the year 2008, global income tax of KRW 6,767,760 for the year 209, global income tax of KRW 12,906,940 for the year 201, global income tax of KRW 1,291,270 for the year 201 (including additional tax for negligent return, KRW 982, additional tax for negligent payment, KRW 5,472,442).

(hereinafter “each disposition of this case”) D.

On May 3, 2013, the Plaintiff filed an appeal with the Tax Tribunal on May 3, 2013, but was dismissed by the Tax Tribunal on March 5, 2014.

【Ground of recognition】 The fact that there is no dispute, entry of Gap Nos. 1 and 2 (if there is an additional number, including a branch number; hereinafter the same shall apply) and the purport of the whole pleadings

2. Whether each of the dispositions of this case is legitimate

A. The Plaintiff’s assertion (i) summary of the Plaintiff’s assertion was opened and operated from 2002 to ever. As a tax accountant, the Plaintiff sent most time to conduct the principal business, such as reviewing the Plaintiff’s tax return and providing tax advice.

The report filed by the plaintiff as other income is 20% of the average income amount as meeting expenses, special lecture fees, Plaintiff fees, and lecture fuels generated from 2007 to 2011.