1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. During the period from Oct. 27, 2005 to Nov. 20, 2009, the Plaintiff operated the headquarters of the Association CAssociation of Gyeonggi-do (hereinafter “instant business establishment”) with the trade name “B and five floors” (hereinafter “instant business establishment”).

B. From November 24, 2011 to January 13, 2012, the director of the Seoul Regional Tax Office confirmed that the instant establishment was operated as an independent accounting system separate from the C Association, but the Plaintiff did not file a value-added tax, and notified the Defendants of the details of credit card sales related to the provision of essential services during the pertinent establishment, after confirming that the instant establishment was operated as an independent accounting system separate from the C Association.

C. On December 14, 2012, the head of the Jungyang District Tax Office deemed that the Plaintiff independently operated KRW 16,962,780, value-added tax for December 14, 2012; on December 14, 2012, the Plaintiff registered the Plaintiff as an individual entrepreneur with the trade name “C”); on December 14, 2012, value-added tax for KRW 16,962,720,720, value-added tax for the second period of value-added tax for the year 2006, KRW 11,10,060, value-added tax for the first period of value-added tax for the year 207, KRW 18,654,370, value-added tax for the second period of value-added tax for the second period of value-added tax for the year 2007, KRW 19,072,780, value-added tax for the second period of value-added tax for the year 20085, 47.7.

On December 17, 2012, Defendant Busan District Tax Office imposed global income tax of KRW 8,400,030 on the Plaintiff for the year 2006, global income tax of KRW 35,838,390 for the year 2007, global income tax of KRW 41,527,390 for the year 2008, global income tax of KRW 67,98,280 for the year 2009, global income tax of KRW 153,764,09 for the year 209.

(hereinafter referred to as “instant disposition” in both the imposition of value-added tax and the disposition of this case.

On July 16, 2013, the Plaintiff appealed and requested for adjudication on July 16, 2013, but the Tax Tribunal dismissed it on November 27, 2013.

[Ground of recognition] Unsatisfy, Gap 1 to 8.