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 is a person who, from December 27, 2001, operates a reciprocal dental license called “Cental Department” (hereinafter “instant dental license”) in Jung-gu, Busan (eight floors).

B. From May 7, 2014 to June 6, 2014, the Defendant issued the instant disposition to correct the Plaintiff’s global income tax of KRW 243,937,92,00 (including additional tax), global income tax of KRW 461,538,890 (including additional tax) in the taxable period from May 7, 2014 to June 6, 2014, deeming that the Plaintiff omitted the amount of cash expenses of KRW 461,538,890 in the taxable period from 2010 to 2012, and calculated the processing expenses of KRW 47,56,043 in the total amount.

C. On October 26, 2014, the Plaintiff dissatisfied with the instant disposition, filed a request for an adjudication with the Tax Tribunal, but the said request for adjudication was dismissed on May 6, 2015.

[Ground of recognition] Facts without dispute, Gap evidence 1, 14, Eul evidence 1, 2, and 6 (including each number), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion and the Plaintiff’s father together with the Plaintiff’s execution of dental work, having borrowed KRW 3 billion from around 2001, and used KRW 2 billion as funds for relocation of dental facilities and establishment. On September 18, 2008, the Plaintiff was succeeded to both its assets and liabilities.

Therefore, as indicated below, D and Plaintiff’s loans (hereinafter “instant loans”) constitute funds used by D and Plaintiff for dental services. The sum of interest costs and repayment losses related to each of the above loans (hereinafter “instant key amount”) is KRW 810,580,279 (hereinafter “instant amount”) paid by the Plaintiff as expenses related to the instant dental services while operating the instant dental services, and is recognized as necessary expenses. Thus, the instant disposition taken on a different premise is unlawful.

The loan balance of the Plaintiff from the date D is non-existent from June 21, 2001 to June 21, 2006. 1,170,000.