1. Revocation of the first instance judgment.

2. The instant lawsuit shall be dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

Details of the disposition

The Plaintiff, as the former representative director of the Plaintiff Company B (hereinafter “B”), reported and paid KRW 823,328 as global income tax for the year 201. Around April 2012, the director of the competent tax office of the competent tax office: (a) on the ground that B omitted the report of KRW 507,485,00 from credit card sales on September 201, 201, the director of the competent tax office issued a bonus disposition to the Plaintiff as the representative director at the time

Accordingly, on July 2, 2013, the Defendant adjusted the Plaintiff’s total income tax belonging to year 201 to KRW 189,372,087.

189,372,080 won stated in Gap evidence 1 appears to be a clerical error in KRW 189,372,087.

(hereinafter “First Adjustment Disposition”). Accordingly, on November 18, 2013, the Plaintiff filed an appeal seeking revocation of the First Adjustment Disposition with the Tax Tribunal.

Meanwhile, in 2011, the head of Samsung Tax Office received KRW 70,887,553 from the processing company C (hereinafter “C”) and notified the Defendant of the taxation data.

Accordingly, on March 3, 2014, the Defendant notified the Plaintiff to pay the total income tax of KRW 219,649,817 (= KRW 189,372,087 KRW 30,777,730) by increasing the Plaintiff’s aggregate income tax for the year 2011, which was in the process of the trial on the above request for a trial.

(2) On September 15, 2014, the Plaintiff filed the instant lawsuit seeking revocation of the first increase disposition, and asserted that the Plaintiff paid KRW 507,650,481, excluding KRW 61,219,00,00,000 in total, out of the sales amount, to the NAEs Co., Ltd., Ltd. (hereinafter “NEs”), a member store of the accounting staff, omitted a report of KRW 568,772,70 in September 201.

On June 30, 2015, the court of first instance recommended mediation that "the defendant's imposition of income tax on the plaintiff 201 on July 2, 2013 shall be corrected as the tax base of KRW 61,122,219 on commission fees."