1. The director of the tax office, the director of the tax office, and the director of the tax office in Daegu shall dismiss all the lawsuits;

2. The plaintiff's defendant.

1. Details of the disposition;

A. From November 13, 2009 to February 15, 2012, the Plaintiff was the representative of C’s place of business, and from June 20, 2011 to February 29, 2012, the Plaintiff was the representative of E’s place of business, who was the representative of E’s place of business, who was, from June 20, 201 to February 29, 201.

B. On July 25, 2011, C filed a return on KRW 108,283,509 of value-added tax for the first term portion (determined) in the Plaintiff’s name on July 25, 201, and KRW 12,497,941 of value-added tax for the second term portion (determined) in October 25, 2011, respectively.

After the above declaration, the Plaintiff did not pay the Plaintiff; the head of the Defendant Racing Tax Office decided and notified the Plaintiff of the payment of additional tax (including KRW 1,367,724) on November 7, 2011; KRW 109,650,810 (including additional tax) on February 1, 2012; KRW 16,880,160 (including additional tax) on February 1, 2012; KRW 150,566); and KRW 12,651,660 on March 8, 2012 (including the final amount) on February 2011 (including KRW 153,724).

C. On January 2, 2013, the Plaintiff did not file a global income tax return for the year 201; the head of the Dong Daegu District Tax Office decided and notified the Plaintiff of the global income tax of KRW 100,717,795 (including additional tax of KRW 21,375,432) for the year 201 (hereinafter “disposition of the head of the Dong Daegu Tax Office”).

The head of the Dong-gu Seoul Metropolitan City rendered a respective decision and notification of KRW 1,139,530 (including additional tax of KRW 33,510) on global income tax for September 201, 201, and KRW 10,635,410 on global income tax for January 8, 2013 (hereinafter “Defendant Daegu-gu Head of Dong-gu Metropolitan City”).

E. On November 7, 2014, the Plaintiff sought revocation of each disposition by the head of the tax office of Defendant racing and the head of the tax office of the same Daegu District Tax Office, but was dismissed on May 21, 2015 on the ground that the period of request for a trial has elapsed.

【Reasons for Recognition】 Evidence of Nos. 2 through 5, Eul’s Evidence Nos. 1, 3, 7, and Eul’s Evidence No. 1 (including each number), and the purport of the whole pleadings

2. This defense, etc.