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, as the former representative director of the Plaintiff Company B (hereinafter “B”), declared and paid KRW 823,328 as global income tax for the year 201. On April 13, 2011, the director of the tax office of the tax office of interest and assessed corporate tax amounting to KRW 29,949,199 on the ground that B omitted a report of KRW 507,485,00 in credit card sales for the month 201, as of September 13, 2011. At the time of the disposition of bonus as the representative director, the Plaintiff notified the Defendant of the taxation data, and the Defendant adjusted the increase in the amount of KRW 189,372,087 as global income tax for the year 2011.

(hereinafter referred to as “first increase or decrease disposition”). (b)

Accordingly, on November 18, 2013, the Plaintiff filed an appeal with the Tax Tribunal. On March 31, 2014, the Defendant received KRW 70,887,553 from Company B (hereinafter “C”), which was under review on the said appeal, from Company B (hereinafter “C”), and disposed of the amount as bonus to the Plaintiff. Meanwhile, the Plaintiff adjusted the amount by adding the amount to the global income amount of the Plaintiff’s global income to KRW 30,277,730, and then adjusted the amount of tax to KRW 219,649,817 (= KRW 189,372,087, KRW 30,2777,730).

(hereinafter referred to as “the second increase or decrease”). (c)

The Tax Tribunal dismissed the plaintiff's request on June 16, 2014.

In filing the instant lawsuit on September 15, 2014, the Plaintiff stated the subject of revocation as KRW 189,372,087, which is the amount of the first increase and correction disposition tax, as the cause of the claim. On the other hand, the Plaintiff asserted that the Plaintiff’s bonus disposition against the Plaintiff is unlawful, since it omitted a report on the number of personnel in charge of accounting, even though it paid KRW 507,650,481 (excluding commission commission fee 61,122,219) out of the sales of credit card from September 201 as the cause of the claim.

E. On June 30, 2015, this Court calculated the imposition of income tax on the Plaintiff on July 2, 2013 as the tax base of KRW 61,122,219 on commission fees.