1. The Defendant’s June 1, 2015 reverted to the Plaintiff’s global income tax of KRW 888,730, and year 2013.

1. Details of the disposition;

A. The Plaintiff submitted a donation receipt (hereinafter “the donation receipt in this case”) to the Defendant with the content that, while working in the case from around 2009 to 2014, the Plaintiff donated a total of KRW 3.9 million in total to D (the representative E; hereinafter “instant temple”) which is a religious organization affiliated with the C religious organization located in Northern-gu, Busan (hereinafter “instant temple”) and KRW 5.8 million in total, KRW 1.9 million in total, to the Defendant on 2010 and KRW 1.9 million in total (hereinafter “instant donation receipt”) and received a donation income deduction from the Defendant on global income tax for the year 2010 and 2013.

B. As a result of the investigation into the instant temple from March 24, 2014 to July 31, 2014, the director of the North Busan District Tax Office: (a) deemed that the instant temple was issued with a false receipt of donation amounting to KRW 3.4 billion; (b) KRW 3.4 billion; (c) KRW 3.4 billion; (d) KRW 3.4 billion; (d) KRW 1.8 billion; (e) KRW 1.8 billion; and (e) KRW 1.7 billion; and (d) KRW 40 million; and (e) notified the Defendant of the taxation data.

C. Accordingly, on June 1, 2015, the Defendant issued a correction and notification of the Plaintiff’s global income tax of KRW 888,730 and global income tax of KRW 33,560 for the year 2013.

The plaintiff is dissatisfied with this and filed a request for review with the Board of Audit and Inspection on November 30, 2015.

[Ground of recognition] Facts without dispute, Gap evidence 1, 8, 9, Eul evidence 1 and 2 (including each number; hereinafter the same shall apply), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff asserted that the Plaintiff donated cash to the instant temple and was normally issued the instant donation receipt, but the Defendant did not recognize it as a donation donation and imposed a comprehensive income tax without recognizing it as a donation. Thus, the instant disposition is unlawful.

B. The details of the relevant statutes are as shown in the attached statutes.

C. The legality and legality of the taxation disposition in the administrative litigation seeking revocation on the ground of the illegality of the taxation disposition 1.