A. As a result of the Plaintiff’s tax investigation on the Plaintiff from February 7, 2012 to June 8, 2012, the head of the Seoul Regional Tax Office: (i) sold pre-paid cards and e-coophones to the PC room in the business year 2009 to 2010; (ii) appropriated the price for the sale of KRW 307,564,080 in total as deductible expenses in the business year 209 to 298,472,720; and (iii) appropriated the price for the sale of KRW 9,091,360 in the deductible expenses in the business year 200; and (iv) appropriated the amount for the sale of KRW 307,564,080 in the deductible expenses by using the borrowed account and scoophones; and (iv) appropriated the amount for the sale of KRW 149,812,738 and sales expenses as deductible expenses in the Plaintiff’s office as deductible expenses for the business year 2000.

The monthly income earner’s amount paid for the business year 2009 Processing Benefits C 10,067,334 2010 Processing Benefits C 75,378,504 Processing Benefits D 9,867,680 Processing Benefits E 4,93,933,540 49,565,680 139,745,404 total sum of 149,812,738 Table 1

B. On August 1, 2012, the head of Gangnam District Tax Office imposed value-added tax on the omission of sales on August 1, 2012 according to the above investigation result, and imposed corporate tax in calculating the amount of corporate tax and non-deductible expenses, such as processing expenses and tangible asset disposal losses, etc. (hereinafter “instant disposition”). On July 23, 2012, the head of the Seoul Regional Tax Office issued a notice of the change in the amount of income, such as notification of the change in the amount of income on the premise that G falls under the Plaintiff’s representative, the inclusion in the calculation of income and non-deductible expenses, etc., based on the premise that G constitutes the Plaintiff’

The notification of change in the amount of income (based on recognition), Gap's 1, 2, and Eul's 1 through 3 shall not be disputed.