1. Of the instant lawsuit, the part of the claim for revocation of the disposition imposing global income tax in 2004 is dismissed.

2. The Defendant on August 5, 2012

1. Details of the disposition;

A. C (hereinafter “the deceased”) died on February 5, 2009, and the Plaintiff (the appointed party; hereinafter “Plaintiff”) is the wife of the deceased and the appointed party are the children of the deceased.

(hereinafter referred to as “Plaintiff, etc.”). B.

From July 21, 2011 to September 23, 2011, the director of the Seoul Regional Tax Office confirmed that he/she conducted a tax investigation on D and E Co., Ltd. (hereinafter "E"), a credit service provider, a credit service provider, paid interest of KRW 223,937,00 in 204, KRW 241,949,00 in 205, and KRW 36,420,00 in 206, and notified the Defendant of the taxation data.

C. Accordingly, the Defendant: (a) determined the comprehensive income tax on the Deceased with the foregoing interest as business income; (b) notified the Plaintiff, etc., the heir, etc. of the rectification of the global income tax of KRW 103,374,820 (including additional tax) on May 7, 2012 pursuant to Article 24(1) and (2) of the Framework Act on National Taxes; and (c) served the Plaintiff, etc. on May 16, 2012.

In addition, on August 5, 2012, the Defendant notified the Plaintiff, etc. of the correction of the global income tax of KRW 112,653,840 (including additional tax), global income tax of KRW 31,709,580 (including additional tax) in 2005.

Plaintiff

In response, etc., an objection was filed on September 24, 2012, but on November 29, 2012, the Seoul Regional Tax Office dismissed the decision.

Plaintiff

On February 15, 2013, etc., however, received a decision of dismissal from the Tax Tribunal on November 21, 2013.

E. Since then, the Defendant revoked KRW 7,716,027 of the global income tax in 2004, and KRW 31,709,580 of the global income tax in 2008, respectively.

(The global income tax in 2004 was KRW 95,658,800). [Grounds for recognition] 【Unstrifed facts, Gap evidence Nos. 1 through 4, 6, 7, 8, 17 (including paper numbers), Eul evidence Nos. 1, 2, and 22 (including paper numbers), the purport of the whole pleadings.

2. Determination on this safety defense

A. On May 16, 2012, the Plaintiff et al. asserted by the Defendant received a tax payment notice of global income tax on May 16, 2012, and 90 days thereafter.