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, as a member attorney of law firm B, was appointed from 2011 to 2014 as a trustee in bankruptcy in a number of individual bankruptcy cases, and performed his/her duties.

The total amount of the revenue of the year to which this case’s remuneration ratio was reverted shall be KRW 75,800,000 in total, KRW 47.4% in 214,710,510 in 2012, KRW 56% in total, KRW 56% in KRW 181,590,000 in 201, KRW 47.5% in total, KRW 236,519,000 in KRW 104,200 in 236,519,000 in 2014, KRW 44.1% in total, KRW 792,593, KRW 386,60 in 380,00 in 200 in total, KRW 4.8% in total.8% in 2014 in total.

B. During the above taxable period, the Plaintiff received a total of KRW 386,600,000 (hereinafter “instant remuneration”) with the remuneration for the conduct of corporate bankruptcy in relation to the individual bankruptcy case (hereinafter “instant remuneration”). The ratio of the instant remuneration to the total amount of annual income accrued to the Plaintiff is as listed below.

C. The Plaintiff: (a) deemed the instant remuneration as other income under Article 21(1)19 of the former Income Tax Act (amended by Act No. 13558, Dec. 15, 2015; hereinafter the same) and Article 87 Subparag. 1(b) of the Enforcement Decree of the same Act; and (b) included the amount of income for each pertinent year; and (b) reported and paid comprehensive income tax by applying the provision of 80% of necessary expenses for deemed tasks

However, on April 10, 2016, the Defendant excluded necessary expenses provisions on the ground that the instant remuneration constitutes business income, and notified the Plaintiff of the rectification of the global income tax of 13,081,610 (including additional tax of 4,349,454), global income tax of 24,549,120 (including additional tax of 6,87,844), global income tax of 2012, global income tax of 2013, global income tax of 14,336,850 (including additional tax of 3,126,561) and global income tax of 20,056,980 (including additional tax of 2,894,640) and global income tax of 20,056,640 (including additional tax of 2,894,640) for the year 2014.

(hereinafter collectively referred to as "disposition of this case"). (e)

On July 1, 2016, the Plaintiff dissatisfied with the instant disposition, filed an appeal with the Director of the Tax Tribunal on July 1, 2016, but the appeal was dismissed on October 4, 2016.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 3, Gap evidence No. 5, and the purport of whole pleadings

2. Whether the instant disposition is lawful