1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. (1) On July 6, 197, the Plaintiff: (a) as a certified tax accountant, filed a tax return on July 31, 2003 on the business closure of the Seocho-gu Seoul building; (b) however, from April 1, 2004 to July 31, 2007, the Plaintiff continued a tax business in the name of a certified public accountant C and two other (2) (hereinafter “related income”) as follows.

(2) On the other hand, on January 11, 2007, the Plaintiff opened a business again under his own name and secured a tax business until December 31, 2010. (unit) On the 2005, January 2004, 2004, February 20004, 2005, 36,302,726,729, 2325,476, 375, 541, 818, 460, 810, 8301, 8305, 841, 841, 848, 848, 841, 818, 818, 198, 205, 206, 36, 305, 206, 305, 206, 305, 206, 306, 201, 305, 196, 3.

As a result of the tax investigation against the plaintiff, the defendant confirmed that the plaintiff omitted the fees of the new company in sales with respect to the promotional allowances as follows:

(3) The JAP, a trade union, ELPA, operated four joint business operators including the Plaintiff. From 2005 to 2009, the Plaintiff received the total of KRW 553,200,000 from the said union as dividends (hereinafter “instant income”).

2) The Defendant confirmed the Plaintiff’s omission of global income tax return on the key income (unit: 203,000,000 28,000,230,0000 127,230,000 115,470,000 79,50,500,000 553,200,200 553,200,000 in total in 2006

(b) value-added tax and global income tax;