1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. On March 12, 2010, B Co., Ltd. (hereinafter “instant company”) was established for the purpose of oil sales business, etc. on March 12, 2010, and closed down on June 1, 2012. The Plaintiff was registered as the representative director on the corporate register from March 12, 2010 to March 13, 2012.

B. On March 31, 2011, the instant company reported sales of KRW 6,133,267,054 upon filing a return on the amount of income in the business year of 2010, but omitted sales of KRW 61,561,235, and did not report the amount of income in the business year of 2011.

C. On January 4, 2016, the Defendant: (a) deemed that the omitted amount of the income amount in the pertinent business year 2010 and the amount of income in the business year 2011 (the Defendant determined the amount of income in the pertinent business year as KRW 283,883,712) are unclear; (b) disposed of as a representative bonus; and (c) imposed global income tax of KRW 7,938,540 (including additional tax) and global income tax of KRW 109,372,430 (including additional tax) for the year 2011 on the Plaintiff.

(hereinafter referred to as “instant disposition” in general refers to each of the above dispositions.

The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on July 8, 2016, upon filing an objection on March 31, 2016, but was dismissed on January 6, 2017.

[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 1, 2, 5, 9, 10, 15, Eul evidence Nos. 1 through 3, 7 through 9 (including branch numbers; hereinafter the same shall apply) and the purport of the whole pleadings

2. The defendant asserts that the disposition of this case is legitimate, in light of the grounds for disposition and relevant statutes.

The plaintiff asserts that the above disposition is unlawful as follows.

1 The defendant decided the amount of income in the business year 201 of the company of this case as KRW 283,883,712 following the estimation investigation. The method of the estimation investigation conducted by the defendant is unreasonable and unreasonable.