A. As a result of the tax investigation conducted against B, the director of the Central Regional Tax Office confirmed that B deposited KRW 528,00,000 as special interest related to the deposit in Korea bank account (hereinafter “D”) under the Plaintiff’s name from June 10, 2009 to December 16, 2009, and notified the Defendant of the data on taxation regarding interest income (non-business loans) against the Plaintiff.

B. On March 16, 2015, the Defendant deemed that the Plaintiff acquired the said KRW 528,00,000 as interest income based on the foregoing taxation data, and notified the Plaintiff of the rectification of KRW 264,030,560 as global income tax for the year 2009.

(hereinafter referred to as “the first disposition”). (c)

However, the Plaintiff appealed and filed an objection against the Defendant on May 27, 2015, and the Defendant confirmed to have deposited KRW 528,000,000 in E’s account again, the amount of KRW 462,00,000 shall be deemed to be E’s interest income, while the remainder of KRW 66,00,000 (hereinafter “the instant money”) shall be deemed to be the Plaintiff’s interest income, and only KRW 237,33,200 in the initial disposition shall be deemed to have been reduced or corrected.

(hereinafter referred to as “instant disposition”) part of the initial disposition reduced is D.

On September 1, 2015, the Plaintiff filed an appeal with the Director of the Tax Tribunal for adjudication on September 1, 2015, but the said claim was dismissed on January 25, 2016.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 5, Eul evidence No. 2 (including branch numbers, if any) and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The 1D representative director F of the 2009 continuing to hold funds due to bad loans, etc., and the F requested B to keep the funds from the bond company due to the difficulties in normal operation of the said savings bank and to make a decision on securing the liquidity of the funds by attracting deposits from the bond company due to the difficulties in normal operation of the said savings bank, and accordingly, B shall be in addition to the official interest of D.