1. The Defendant’s global income tax reverted to the Plaintiff on April 25, 2013, KRW 17,451,330, and global income tax reverted to the Plaintiff on April 25, 2013.

1. Details of the disposition;

A. From December 2003 to November 201, 2010, the Plaintiff transferred money collected from his own money and his money as a loan to B over several times, and the Plaintiff wired the principal and interest on the loan to B. The details of money transfers between the Plaintiff and the Plaintiff, identified through the Plaintiff’s account with passbook, are as follows.

(1) The details of monetary remittance for the following year:

B. From April 25, 2017 to October 2010, the Defendant: (a) determined that the amount calculated by deducting the money B remitted by the Plaintiff from the money remitted by the Plaintiff to B to the Plaintiff’s passbook (III) and the money remitted by the Plaintiff to the Plaintiff to the Plaintiff’s other person; and (b) imposed global income tax of KRW 17,451,330, global income tax of KRW 13,190, global income tax of KRW 61,13,190, global income tax of KRW 108,438,760, respectively, on April 25, 2013 (hereinafter “instant disposition”).

[Ground of Recognition] Facts without dispute, Gap evidence 2 through 9, Eul evidence 1 to 4 (including the number of each branch

2. The plaintiff's assertion

A. According to Article 51(7) of the Enforcement Decree of the Income Tax Act, where a creditor cannot recover all or part of the principal and interest from a debtor or a third party when calculating interest income, the interest income shall be calculated by preferentially subtracting the principal from the recovered amount, and where the recovered amount falls short of the principal, the interest income shall be deemed nonexistent.

However, from around 2003 to around 2010, the Plaintiff transferred money to the Plaintiff by B (III).