1. All of the plaintiff's claims are dismissed.

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

1. Details of the disposition;

A. The Plaintiff’s global income tax return and payment 1) The Plaintiff is a multi-level marketing company B (hereinafter “B”).

(2) As indicated below, the Plaintiff reported and paid to the Defendant the global income tax of KRW 136,613,440, global income tax of KRW 99,740,030, global income tax of KRW 2013 and KRW 171,236,019, global income tax of KRW 171,236,019, which reverts to the year 2013.

[Attachment 1] Details of disposition of global income tax for between 2012 and 2014

B. From March 30, 2016, the Defendant issued a tax investigation and a disposition to rectify the increase or decrease.

4. By the 16th day, an investigation was conducted with respect to the Plaintiff.

As a result, at the time of filing global income tax return for the year 2012 to 2014, the Plaintiff included KRW 348,086,710,086,710, which was charged as necessary expenses in response to KRW 4,071,683,181 (= KRW 82,195,220, KRW 914,110, KRW 173,97,345, and 48,345, and entertainment expenses for overlapping appropriation (= KRW 1,340,70, KRW 491,06, KRW 636,2013, KRW 447, KRW 2014, KRW 2013).

2) On July 1, 2016, the Defendant issued a revised notice of the global income tax for the year 2012 from July 1, 2012 to 2014, as indicated in the “revision of Increase in Number 1,331,956,206” of the above [Attachment 1] as indicated in the “Adjustment of Increase 1, 2012 to 2014”. The Defendant issued a revised notice of the global income tax for the year 2012 as follows: (a) the Defendant increased the amount of global income tax for the year 2012 to KRW 136,613,440 to KRW 493,761,608 to KRW 35,70,770,280; and (b) did not include the amount exceeding the limit of the entertainment expense for the Plaintiff as necessary expenses; and (c) notified the Plaintiff of the amount of tax to the Plaintiff; and (d) the Defendant notified the Plaintiff of the amount of tax amount to KRW 1357,148636,363646.

B. In addition, with respect to global income tax attributed to year 2013, the Defendant adjusted the amount of such tax from KRW 99,740,030 to KRW 387,416,628, and the Plaintiff was 287,676.