1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff, along with B, entrusted with the instant service business (hereinafter “instant service business”), with respect to the purchase of sites for the construction of Aryryryn, Inc. (hereinafter “Aynrynryn”) from Aynnnnnn, for the purchase of sites for the construction of C apartment, from May 2007, the Plaintiff commenced the instant service business from May 2007, and was paid KRW 1.02 billion from Anryn to Anryn.

B. On May 1, 2013, the Defendant imposed a global income tax of KRW 101,934,210 on the Plaintiff on May 1, 2013, on the ground that the Plaintiff did not file a global income tax return even though the Plaintiff received service payment from the Plaintiff.

(hereinafter “instant disposition”). C.

On August 14, 2013, the Plaintiff filed an objection against the Defendant on August 14, 2013, but was dismissed on the ground that the period for filing an objection was 90 days, and on August 30, 2013, the Plaintiff filed a request for examination with the Commissioner of the National Tax Service on the ground that “the request for examination filed by the Plaintiff was filed without legitimate procedures since the period for filing an objection has expired.”

After December 5, 2013, the District Court 2013Guhap3448, filed a lawsuit against the Defendant for global income detailed and disposition revocation, but was rendered a judgment dismissing the lawsuit on the ground that the lawsuit was unlawful on July 22, 2014 because it did not go through lawful procedures for a prior trial.

[Reasons for Recognition] Uncontentious Facts, Gap evidence 1, 6-4, 7-1, Eul evidence 1 and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s claim for the service payment of KRW 1.2 billion paid by the Plaintiff (hereinafter “instant service payment”) was received as a representative jointly with the Plaintiff’s 11 business agent B. The Plaintiff paid most of the above payment to the place designated by the Aryryryn. The Plaintiff paid the purchase price, etc. for apartment site at the place designated by the Arynryn, and the money actually received by the Plaintiff as the price for the instant service is KRW 12,00,000.