1. The plaintiff's claims against the defendants are all dismissed.

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

1. Basic facts

A. The Defendants are those operating the “E Hospital” in Gyeyang-gu Incheon Metropolitan City D (hereinafter “E Hospital”), and the Plaintiff concluded an employment contract with the Defendants and served in the instant hospital from April 4, 2016 to January 2017.

B. In making the year-end tax settlement for wage and salary income for the year 2016 at the instant hospital, the Plaintiff failed to submit the earned income data earned while working in the F Hospital before working in the instant hospital, and did not file a final return on the global income tax base by May 31, 2017, which was the filing deadline for global income tax return.

C. On September 3, 2018, the former head of the Guro Tax Office calculated a comprehensive income tax for the year 2016 by aggregating the amount of the earned income from the F Hospital (a place of work) and the amount of the earned income from the instant hospital (a place of main work), and imposed a disposition imposing the Plaintiff the difference between the determined tax amount and the already paid tax amount (including global income tax of 30,268,930, local income tax of 30,026,890, local income tax of 3,026,890, and additional tax).

On September 30, 2018, the Plaintiff paid all KRW 33,295,820.

[Reasons for Recognition] Unsatisfy, entry of Gap evidence 1 through 6 (including various numbers in case of additional number), the fact inquiry results against the director of Seoul Guro District Tax Office of this Court, the purport of the whole pleadings

2. Assertion and determination

A. The gist of the Plaintiff’s assertion is that the Defendants agreed to pay all the taxes imposed on the Plaintiff while entering into an employment contract with the Defendants, and the Defendants are obligated to pay KRW 33,295,820 as additional global income tax imposed on the Plaintiff.

The Defendants asserted that the Plaintiff was not responsible for the Defendants since they did not report the amount of earned income from the previous workplace (F Hospital) at the time of their year-end settlement. However, the Plaintiff did not have an obligation to inform the instant hospital of the earned income from the previous workplace.