1. The instant lawsuit shall be dismissed.

2. The costs of the lawsuit shall be borne by B;

1. Details of the disposition;

A. The Plaintiff is the inspector located in Daegu Suwon-gu C, and B was the chief inspector of the said temple, and was investigated by the Defendant on charges of issuing false donation receipts from November 21, 201 to November 30 of the same year.

B. On January 5, 2012, the Defendant imposed corporate tax (additional Tax) 23,421,340 won on the Plaintiff for the year 2009 and corporate tax (additional Tax) 27,376,280 won for the year 2010 among KRW 490 among KRW 1,295,08,000 for the donation receipts issued by the Plaintiff in 209, and KRW 520 for the donation receipts 1,521,919,000 for the year 2010 for the following reasons: (a) KRW 1,368,814,000 for the donation receipts issued by the Plaintiff; and (b) KRW 23,421,340 for the corporate tax (additional Tax) 27,376,280 for the year 2010.

C. The Plaintiff filed a request for examination on April 3, 2012, but the Commissioner of the National Tax Service dismissed the request on July 20, 2012.

On the other hand, the defendant Na.

The notice of tax payment under Paragraph A(Evidence 3-1) was written as a special rural development tax, and the above disposition was revoked ex officio as a procedural defect that did not state the grounds for calculation, and on April 2, 2013, the disposition imposing corporate tax (No. 17-2, hereinafter “instant disposition”).

[Ground of recognition] Facts without dispute, Gap evidence 1 through 5, Eul evidence 1 to 21 (including each number), the purport of the whole pleadings

2. Whether the lawsuit of this case is lawful

A. We examine ex officio the lawfulness of the instant lawsuit.

1 An independent inspection, which has the legal principles and substance on the capacity of the inspection as a party, is naturally a foundation or an association which is not a juristic person, but has the capacity to be a party, but the individual inspection not equipped with such substance is merely merely a facility for the purpose of Buddhist inspection and has no capacity

However, in order to have the substance as an independent temple, there must be considerable attention and confidence, including inspection property such as the Buddhist church, which is a physical element, and recognition as a human element, as well as their own life ability according to the rules as an organization.