1. The plaintiff's claim that the court changed in exchange is dismissed.

2. 2/3 of the total costs of the lawsuit shall be the Plaintiff.

1. Details of the disposition;

A. The Plaintiff and B are dentists as married couple.

B. After completing business registration on January 1, 2006, the Plaintiff prepared a contract for transfer and takeover of business with the content that the Plaintiff will transfer the pertinent dental business to KRW 830,000,000 as the price between B and B on December 31, 2010 while operating the hospital with the trade name of “Dental clinic” in Ulsan-gu, Ulsan-gu.

B On November 1, 2011, the second floor of the building F located in Ulsan-gu, Ulsan-gu, as its place of business, has completed business registration with the trade name of "Dental clinic" identical to the above dental clinic.

(hereinafter the Plaintiff’s dental services (hereinafter referred to as “previous dental services”) and dental services (hereinafter referred to as “instant dental services”) for which the Plaintiff completed his/her business registration.

B paid 320,000,000 won out of the acquisition price (the depreciation cost, the business license depreciation cost, the amount of KRW 64,000,000, the amount of KRW 128,000,000 in 2014, and the amount of KRW 128,00,000 in 200 in 2015) to the income accrued from the instant dental operations.

As a result of the investigation conducted from April 20, 2017 to May 19, 2017, the Defendant entered into a formal contract for business transfer to avoid global income tax burden upon deducting necessary expenses. The Plaintiff and B determined that the actual business operator of the instant dental services was the Plaintiff, and notified the Plaintiff of global income tax of KRW 64,914,130 (including additional tax), global income tax of KRW 110,583,280 (including additional tax), global income tax of KRW 110,583,280 (including additional tax) for the year 2015, global income tax of KRW 96,191,470 (including additional tax), total amount of KRW 271,68,80 for the year 2015.

E. On September 12, 2017, the Plaintiff dissatisfied with the above disposition, filed an appeal with the Tax Tribunal, but the Tax Tribunal dismissed the appeal on December 8, 2017.

F. On February 2, 2018, the Plaintiff filed the instant lawsuit, and the first instance court rendered a judgment in favor of the Plaintiff on September 13, 2018.

On September 27, 2018, the defendant appealed against this.

G. The Defendant is against the Plaintiff on March 14, 2019, when the instant lawsuit was pending.