1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. B, from around 1965, was engaged in the personal business as C, and established the Plaintiff on August 14, 1986 as the object of the publication of books, sculptures, printing, and production.

On the other hand, B’s grandchildren registered as an individual entrepreneur on March 14, 2008 in the name of E.

(hereinafter referred to as the “individual E” is distinguished from the Plaintiff of the registered individual E. B.

From April 16, 2012 to July 14, 2012, the Seoul Regional Tax Office conducted a tax investigation with respect to the Plaintiff, and notified the Defendant of taxation data stating that “the Plaintiff paid bonus to B without bonus payment standards, and included individual E in the middle of the transaction between the Plaintiff and the external company as a transaction partner, and made under-return of the amount of income.”

C. Accordingly, the Defendant excluded the Plaintiff’s total amount of KRW 4,898,029,810 (hereinafter “instant bonus”) paid to B in the business year of 2007 through 2011 from the deductible expenses for each pertinent business year; and imposed KRW 5,93,89,82,230,230,000 on August 1, 201, including the Plaintiff’s total amount of KRW 7,960,36,150 from the income accrued in the year of 2008 through 2011 as necessary expenses and KRW 3,226,090,753 (hereinafter “the instant transaction profit and loss”) from the Plaintiff’s gross income and deductible expenses for each pertinent business year; and imposed the Plaintiff’s total amount of corporate tax claimed on August 1, 2012.

(A) The Plaintiff is arguing that the part of the disposition imposing corporate tax, which included the instant bonus in deductible expenses and the transaction profit and loss of the instant case in deductible expenses is included in the Plaintiff’s gross income and deductible expenses. The Plaintiff’s total amount of KRW 3,249,611,717, which the Plaintiff seeks revocation in the purport of the claim, is the corporate tax amount on the two issues; hereinafter “instant disposition”). D.

On November 7, 2012, the Plaintiff appealed to the Seoul Regional Tax Office.

The director of the Seoul Regional Tax Office, on December 26, 2012, shall not include the bonus in deductible expenses.