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 is engaged in the manufacturing and leasing business of a power plant from around 1987 to the trade name of “C” in Busan Seo-gu B.

B. The Plaintiff filed a return of KRW 183,350,516 on global income for the year 2010, and the Defendant imposed KRW 31,934,620 on the Plaintiff for global income for the year 2010.

C. After conducting an investigation into trade order related to D, which is engaged in transportation business, the director of the Busan District Tax Office issued the Defendant a notice of “the supply price of KRW 231,430,000 to the Plaintiff during the taxable period of value-added tax from 2010 to 1, 2011 (=the supply price of KRW 140,260,000 to 200,200,000 to 91,170,000 to 2011).

The Defendant issued a disposition on March 3, 2015, imposing global income tax and additional tax amounting to KRW 81,93,912 (hereinafter “instant global income tax”) on the ground that the Plaintiff received processed purchase tax invoices (hereinafter “instant tax invoice”) equivalent to KRW 140,260,000 for the supply price of the second period transport cost from D in 2010 (hereinafter “instant transport cost”), but the Plaintiff filed a comprehensive income tax return by including it in necessary expenses in 2010.

(hereinafter referred to as “instant disposition”). (e)

In response to the instant disposition, the Plaintiff filed an objection on June 8, 2015, but dismissed the objection. On October 8, 2015, the Tax Tribunal filed an appeal with the Tax Tribunal. On January 6, 2016, the Tax Tribunal rendered a re-examination on the following: “The Plaintiff’s actual payment of the instant transport cost was re-audited on January 6, 2016, thereby correcting the tax base and the tax amount.”

F. According to the above decision of the Tax Tribunal, the defendant reviewed whether or not the transportation cost of this case was actually paid, since the transportation cost of this case and the tax invoice of this case were based on transportation transaction for processing without actual transaction.