1. The Defendant’s disposition imposing global income tax of KRW 170,928,920 on the Plaintiff on February 2, 2015 shall be revoked.

2...

1. Details of the disposition;

A. On October 10, 2007, when the Plaintiff requested to lend money from B, and on October 10, 2007, the Plaintiff provided as security the Plaintiff’s “Yung-gu C”, which is the Plaintiff’s ownership, to obtain a loan of KRW 530 million in the name of the D Co., Ltd. (hereinafter “D”) in which the Plaintiff actually operated, and then lent KRW 480 million among them to B (hereinafter “the instant loan”). The Plaintiff used the remainder of KRW 50 million.

B. On July 23, 2009, the Plaintiff provided the above land as security and used the loan of KRW 300 million from the bank under the name of D.

C. D Around February 2010, as regards the Bank:

A. The repayment of KRW 10 million out of the obligations of the stated loans was made.

On July 22, 2010, the Plaintiff’s rank against the Bank.

A. Of the obligations of the stated loans, KRW 50 million was repaid, and on September 17, 2010, the loans amounting to KRW 925 million were loaned from the Daejeon Agricultural Cooperative; and

B. Each of the aforementioned mortgages was revoked by fully discharging the obligations of the stated loans.

E District Housing Redevelopment Association (F; hereinafter “instant association”) had the duty to pay KRW 900 million to D, but transferred the said KRW 900 million to the Plaintiff’s account in the name of the Plaintiff on August 12, 201.

E. On February 2, 2015, the Defendant: (a) deemed that “the instant union jointly and severally guaranteed the instant loan obligation, and accordingly, remitted KRW 900 million to the Plaintiff for the repayment of the instant loan obligation; and (b) 420 million, excluding the principal amount of KRW 480 million, constitutes interest in a non-business loan as prescribed by Article 16(1)11 of the Income Tax Act; and (c) on the ground that the Plaintiff omitted the report of interest income of KRW 420 million; and (d) determined and notified the Plaintiff on February 2, 2015, the amount of KRW 170,928,920 (including additional tax) imposed on the Plaintiff (hereinafter “instant disposition”).

F. The plaintiff is dissatisfied with this.