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 imports and supplies them to the Republic of Korea as a company mainly responsible for landscaping planting business, landscaping facility installation business, etc.

B. The Plaintiff provided KRW 400 million in 201, KRW 100 million in 201, and KRW 500 million in total (hereinafter “instant KRW 500 million”) to D’s personal business chain, which is the wife type C of the Plaintiff’s representative director, and appropriated the said KRW 500 million in long-term loans, and filed a corporate tax for the business year 201 and 2012 with the Defendant.

C. The Defendant deemed that the instant KRW 500 million constitutes a provisional payment irrelevant to a specially related person’s business, and deemed that the instant KRW 51,560,891 (in addition to the denial of wrongful calculation, KRW 20,586,301, KRW 30,974,590) as the bonus as the representative’s bonus, and disposes of the instant KRW 35,650,237 ( KRW 12,50,315, KRW 239,922, Nov. 14, 2013) as the bonus as the representative’s bonus.

On February 14, 2014, the Plaintiff filed an appeal with the Tax Tribunal on the instant disposition, but the said appeal was dismissed on June 30, 2014.

[Ground of recognition] Facts without dispute, Gap evidence 1 through 4, Gap evidence 10 and 11 (including branch numbers, hereinafter the same), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion is with a structure that increases the plaintiff's profit if E sales increase due to the supply of outside play equipment products imported from German company B with a certain margin attached to E.

The Plaintiff engaged in a partnership with E in the above manner, and invested KRW 500 million in the partnership with E in the same manner, regardless of the Plaintiff’s work.