1. All of the plaintiff's claims are dismissed.

2. The costs of the lawsuit shall include costs resulting from the participation.

Details of the disposition

From 209 to 2010, the Plaintiff jointly operated the Intervenor B (hereinafter referred to as the “B”) and the “Dsung Foreign Department” in Gwangju Dong-gu as the shares of each 1/2. From December 2010, the Plaintiff added E to the joint business place, and the trade name was changed from the “Dsung Foreign Department” to the “Fsung Foreign Department” (hereinafter referred to as the “instant hospital, regardless of whether before and after the mutual change”). The Plaintiff jointly operated the instant hospital as the shares of each 1/3.

The Gwangju Regional Tax Office conducted a tax investigation on the instant hospital from April 30, 2014 to July 18, 2014, and confirmed the following facts:

The instant hospital omitted the total revenue amount of KRW 724,831,00 for the year 209, KRW 311,789,00 for the year 2010, and KRW 350,000 for the year 201.

The principal of the instant hospital’s repayment amounting to 2009 KRW 250,770,00, KRW 219,737,000 in the amount of redemption of the principal of the loan reverted to year 2009, and KRW 113,571,00 in the amount of redemption of the principal of the loan reverted to year 2010, and KRW 65,065,00 in the interest accrued to year 209 and the interest accrued to year 2010 cannot be deemed as necessary expenses because it is

Accordingly, the Gwangju regional tax office calculated the amount of income belonging to the instant hospital in 2009 as KRW 48,693,00, the amount of income belonging to the year 2010 as KRW 10,161,00, and the amount of income belonging to the year 201 as KRW 314,888,000, including other tax adjustment matters such as confirmation of necessary expenses. The Plaintiff’s amount of income shall be calculated as KRW 1/2, and the amount of income belonging to the year 2009 and the amount of income belonging to the year 2010 shall be calculated as KRW 1/3, and the amount of income belonging to the year 201 shall be notified to the Defendant.

Based on this, on September 12, 2014, the Defendant issued a revised and notified the Plaintiff of global income tax of KRW 209,939,680 (including additional taxes), global income tax of KRW 138,962,710 (including additional taxes), global income tax of KRW 84,865,940 (including additional taxes) in 2010, respectively.

(hereinafter “instant disposition”). The Plaintiff rendered the instant disposition on November 24, 2014.