1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. From October 12, 2005 to April 21, 201, the Plaintiff operated an entertainment tavern under the name of another person, such as C and D, in the name of another person (hereinafter “E”).

B. The Defendant confirmed that the Plaintiff omitted the amount of revenue while running an entertainment drinking club under the name of another person as a result of the investigation into the instant business establishment, and that the following 2.C.

1) On September 1, 2011, the Plaintiff estimated the sales of the Plaintiff from 2006 to 2010 (hereinafter “subject period”), and deemed the omitted sales as approximately KRW 76,850,000 (Evidence A 2) and imposed global income tax, value-added tax, individual consumption tax, and education tax as shown in Appendix 2 on September 1, 201.

(Unit: 162,225, 271, 838 109, 259, 178 247, 589, 589, 589, 411, 207 227, 135,991, 250, 250 91, 128, 128, 9363, 874, 208, 208, 133, 942, 97, 208, 208, 133, 942, 864, 208, 208, 205, 208, 104, 106, 168, 294, 205, 294, 208, 205, 294, 106, 106, 2008, 197, 2094

C. On October 27, 2011, the Plaintiff filed a petition for a trial with the Tax Tribunal. On May 31, 2012, the Tax Tribunal (“The Tax Tribunal”) excluded individual consumption tax and education tax from the total amount of income for each taxable period, thereby correcting the tax base and amount of tax by 227,189,000 won.