1. The plaintiff's primary claim and the conjunctive claim shall be dismissed;

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

1. Details of the disposition;

A. On the ground that the Plaintiff was suspected of omitting the amount of income during the global income tax for the year 2012, the Defendant: (a) appointed the Plaintiff as a person subject to investigation and conducted an investigation into the part of global income tax for the year 2012 from April 7, 2014 to April 26, 2014; (b) leased money to B from January 2, 2012 to September 24, 2012; and (c) notified the Plaintiff of the results of an investigation into the amount of income for which simple expense (25.7%) was applied from 84,894,000 won to the Plaintiff on April 30, 2014; and (d) notified the Plaintiff of the results of tax investigation under the main sentence of Article 281-28 of the former Framework Act on National Taxes (amended by Act No. 1294, Dec. 23, 2014; hereinafter the same shall apply).

B. On June 3, 2014, the Plaintiff filed a request for pre-assessment review with the Defendant. On July 15, 2014, the Defendant rendered a decision not to adopt the Plaintiff’s request for pre-assessment review (hereinafter “instant decision”), and on July 16, 2014, issued a notice of KRW 12,332,070 of the global income tax reverted to the Plaintiff for the year 2012.

C. The Plaintiff filed an appeal with the Tax Tribunal regarding the imposition of global income tax for the year 2012. On February 23, 2015, the Tax Tribunal rendered a decision that the assessment of global income tax for the year 2012 subtracting KRW 2,750,000 from the total amount of income and dismissed the Plaintiff’s remaining appeal (this decision was notified to the Plaintiff on February 26, 2015), and on March 11, 2015, the Defendant corrected the amount of global income tax for the year 2012 as KRW 11,689,770 (hereinafter referred to as “instant disposition”).

[Reasons for Recognition] A.