1. The instant lawsuit shall be dismissed.

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

1. Details of the disposition;

A. On July 5, 2010, Nonparty B transferred a factory building located C (hereinafter “instant building”) to the head of the Pakistan Tax Office, and deducted KRW 46,500,000, which was incurred in the electrical construction of the instant building (hereinafter “instant dispute amount”) from the necessary expenses, upon filing a preliminary return of tax base of transfer income, with the head of the Pakistan Tax Office. A promissory note equivalent to the same amount, which was submitted by B as evidence for payment of the construction price at the time, is written by the recipient as the Plaintiff.

B. On January 2, 2009, the Defendant deemed that the Plaintiff omitted sales, and accordingly notified the Plaintiff of KRW 8,543,560 of the corporate tax for the business year 2009, and KRW 6,817,320 of the value-added tax for the first period of April 2, 2009, respectively.

(hereinafter “Disposition of imposition of corporate tax of this case” and “Disposition of imposition of value-added tax of this case”

In addition, on May 9, 2014, the Defendant issued a disposition to collect the amount at issue as bonus from D, the representative director of the Plaintiff Company, and on the ground that the Plaintiff did not perform the withholding duty on earned income tax even after receiving a notice of change in the amount of income from the above disposition of income, the Defendant issued a disposition to collect KRW 3,593,450 from the Plaintiff in 2009.

(hereinafter referred to as "collection disposition of wage and salary income tax in this case"). 【No dispute exists, Gap evidence 3-1 to 3, Eul evidence 1-1 to 3, Eul evidence 4 and 6-2, and the purport of the whole pleadings.

2. Determination on this safety defense

A. The Defendant’s assertion is dissatisfied with the instant imposition disposition of value-added tax and the collection disposition of earned income tax, and the Plaintiff filed a request for review with the Commissioner of the National Tax Service. The Plaintiff filed the instant lawsuit after 90 days from the date of receipt of the dismissal

Therefore, the part seeking the revocation of the imposition of value-added tax and the collection of wage and salary income tax among the lawsuit in this case is unlawful because it fails to observe the filing period.

In addition, the plaintiff is subject to the disposition of corporate tax of this case.