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 deposited KRW 528 million in interest on deposit in an account held in the name of C from June 10, 2009 to December 16, 2009.

B. On March 16, 2015, the Director of the Gwanak-gu Tax Office: (a) deemed C as interest income, and imposed C global income tax (including additional tax) 26,840,430 won for fiscal year 2009,000,000 won (excluding KRW 462 million, which was confirmed to have been deposited into the Plaintiff’s account; hereinafter “the instant money”).

The Director of the Maak Tax Office first 528 million won considered as interest income of C and imposed 264,030,560 won, but reduced the objection by C.

C filed a lawsuit seeking the revocation of the disposition, and on December 1, 2016, the court rendered a judgment revoking the disposition on the ground that “the instant money is income attributed to the Plaintiff, not C,” the same is the income attributed to the Plaintiff.

The judgment became final and conclusive on December 20, 2016.

(hereinafter “instant judgment”). C.

On January 2, 2017, the Defendant imposed KRW 42,168,290 on the Plaintiff on January 2, 2017, deeming that the exclusion period for imposition of ten years is applicable to the Plaintiff’s failure to file a report even when the Plaintiff received the instant money by using the account in the name of C, because it constitutes “Fraud or other unlawful act.”

(hereinafter “Disposition in this case”). [Ground for recognition] The fact that there is no dispute, entry of evidence Nos. 1 and 2, and the purport of the whole pleadings

2. The attachment to the relevant Acts and subordinate statutes shall be as follows;

3. Whether the instant disposition is lawful

A. The gist of the Plaintiff’s assertion is that the ten-year exclusion period does not apply to the Plaintiff’s failure to evade national taxes by “Fraud or other unlawful act,” and the instant judgment is not a Plaintiff but a judgment against C, and thus, the exclusion period (one year from the date the judgment becomes final and conclusive) does not apply to the Plaintiff’s assertion.

The instant disposition is unlawful after the lapse of the exclusion period of five years.

(b).