1. Of the instant lawsuit, the part seeking revocation of the disposition of imposition of KRW 4,878,300 on local income tax for the year 2009.

Details of the disposition

The Plaintiff is a person who operates a pharmacy in Jongno-gu Seoul Metropolitan Government with the trade name "C Pharmacy", and the Seoul Regional Tax Office conducted a tax investigation with respect to the Plaintiff from November 10, 201 to January 18, 201.

During the period of time, Seoul Regional Tax Office confirmed the amount of KRW 3,073,081,54 won 92,42,179,255 won and KRW 116,859,305 won and the amount of KRW 116,859,305,00 from July 2009 to December 2009 by purchasing drugs from drug wholesalers, with the payment mileage, such as mileage 2,626,227,09 won 78,786,813 won, 92,42 won, 170,979,255 won and the above amount of KRW 116,859,305 won and the amount of KRW 25,000,000,000,000 (hereinafter referred to as the “on-site card”) and the amount of KRW 305,000,000,000,000 (hereinafter referred to as the “on-site card”).

Accordingly, on April 1, 2011, the Defendant imposed and collected global income tax of KRW 48,783,00 on the Plaintiff for the year 2009 (hereinafter “instant global income tax imposition disposition”), and imposed and collected KRW 4,878,300 on the Plaintiff on the same day.

(2) On June 23, 201, the Plaintiff filed an appeal against the Defendant with the Tax Tribunal on June 23, 201, but the Tax Tribunal dismissed the Plaintiff’s appeal on September 22, 2011.

【Ground of recognition” has no dispute, Gap evidence 1, Gap evidence 2, and 3 respectively, and the purport of the body prior to pleadings.