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

A. The Plaintiff is a legal entity established on October 16, 1973 and engaged in taxi transport business under the Passenger Transport Service Act.

From September 3, 2012 to September 21, 2012, the Defendant conducted a tax investigation with respect to the Plaintiff (the period subject to investigation: from January 1, 2009 to December 31, 201; the corporate tax and value-added tax; hereinafter “first investigation”); and the Defendant sent a notice of tax investigation to the Plaintiff on August 27, 2012 without undergoing a prior notice of tax investigation pursuant to the proviso to Article 81-7(1) of the former Framework Act on National Taxes (amended by Act No. 11604, Jan. 1, 2013; hereinafter “Framework Act”).

B. As a result of the first investigation, the Defendant: (a) when the Plaintiff paid benefits to a general taxi driver under the Passenger Transport Service Act (hereinafter “cab employee”); (b) on the ground that the Plaintiff actually accounts as if the amount of standard income, the amount of excess fuel cost, and the amount of penalty related to the business (hereinafter collectively referred to as “amount below the standard income”) were fully paid as if the amount of benefits were fully paid; (c) on the ground that the amount of standard excess income and fuel expense ( collectively referred to as “amount below the standard amount of income, etc.”), was included in the deductible expenses on the ground that the Plaintiff accounts as if the amount of the fixed amount of benefits was paid to the transport employee in the form of piece rate; (d) the amount of excess income and fuel expense ( collectively referred to as “amount in excess, etc.”), was included in the deductible expenses on the ground that the amount of the fixed amount of benefits was paid to the transport employee; and (d) the amount of the difference between the above gross income and deductible expenses was omitted; and (d) based on such determination, the tax base was modified based on the Plaintiff’s tax investigation report.