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 is a certified judicial scrivener who operates the “B Office” (hereinafter “B Office”).

B. From June 7, 2016 to the same year, the director of the tax office shall:

7. Until November, 198, the tax investigation was conducted with respect to the Plaintiff, and as a result, determined that the Plaintiff omitted income amounting to KRW 96,314,190 and excessive appropriation of KRW 10,352,430 as necessary expenses.

In this regard, on July 25, 2016, the head of the tax office notified the Plaintiff of the result of the tax investigation that the amount of value-added tax of KRW 16,345,876 from January 2012 to February 2014 was the global income tax of KRW 23,127,132 and value-added tax of KRW 16,345,876 from July 25, 2016.

C. On August 2, 2016, the Plaintiff asserted that KRW 87,400,00 paid as performance-based rates to its employees and KRW 9,725,000 to employees paid by the Plaintiff should be recognized as necessary expenses, and filed a request for pre-assessment review with the head of the tax office on August 2, 2016, but the non-adopted decision was rendered on August 24, 2016. On September 5, 2016, the Defendant notified the Plaintiff of taxation data from the head of the tax office on global income tax of KRW 16,260,760, and global income tax of KRW 6,86,360 for the year 2014.

(2) The disposition of this case is included in the penalty tax (hereinafter collectively referred to as "the disposition of this case").

The Plaintiff filed an objection against the instant disposition with the Director of the Daejeon District Tax Office on September 28, 2016, stating that the amount of KRW 61,390,00 paid as the performance-based premium of the employees and KRW 7,030,850 paid out of KRW 61,271,220 paid as the performance-based premium of the employees and the amount of KRW 7,030,850 paid by the employees of the Plaintiff should be deducted as necessary expenses, among the amount of KRW 105,945,610 (based on the cost of supply), which was confirmed by the director of the tax office having jurisdiction over the instant disposition, but the decision to dismiss it was made

E. On December 2, 2016, the Plaintiff asserted that KRW 87,400,000 should be deducted from the omitted sales amount paid to its employees, and filed an appeal against the instant disposition with the Tax Tribunal.