1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. From 2006 to 2010, the Plaintiff received payment of tax consulting service fees of KRW 975,184,080 (=221,184,080 won in 2006,203,450,000 won in 205,700,000 won in 2008, 2000 won in 2005,700,000 won in 2009 (hereinafter “the instant income”) by classifying them as other income (hereinafter “the instant income”), and filed a tax return by classifying them as other income.

2,75,140 won (=additional tax on negligent tax returns of KRW 2,275,370), totaling the penalty tax on the total amount of the principal tax for the taxable year and the penalty tax on the total amount of the penalty tax on the failure to file a false report, 25,629,180 won, 2,275,370 won, 12,754,770 won, 12,754,910 won. (=additional tax on negligent tax of KRW 2,275,370 for negligent tax payment of KRW 10,479,770), and the Defendant’s error calculated the penalty tax on the amount of KRW 230 (=12,75,140-12,754,910).

38,384,090 won 31,296,430 won in 2007 5,510,510,890 won in 13,220,660 won in 18,731,550 won in 2008 5,027,980 won in 31,928,75,750 won in 2008 9,540,540 won in 15,176,120 won in 47,104,870 won in 209 31,761,590 won in 31,71,590 won in 6,022,030,730,730,630,741,647,205 won in 207,537,209,639,740,57,2010 won in 204,5375,2947,209.

B. On February 22, 2012, the Defendant deemed the instant income as not other income but business income. On the premise of this, the Plaintiff determined the global income tax payable by the Plaintiff on the premise that it constituted the property, and imposed and collected assessment on the Plaintiff the global income tax (including additional tax) totaling KRW 209,539,470, which deducts the already paid tax amount as follows:

(2) The imposition of penalty tax is based on the following: (a) the main tax is imposed; (b) the main tax is imposed; and (c) the imposition of penalty tax is imposed (206 to 2010).

However, the notice of tax payment in the initial disposition stated only the aggregate amount of the penalty tax without stating the type of the penalty tax and the basis for calculation of the penalty tax.

The Plaintiff was originally.