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

On January 1, 2010, the Plaintiff was exempted from corporate tax pursuant to Article 63-2 of the Restriction of Special Taxation Act by relocating its head office from Seoul to Yanan City.

The Defendant: (a) included the Plaintiff’s benefits paid to a dispatched corporation located in China and Vietnam among overseas subsidiaries, a subsidiary, in deductible expenses because it is irrelevant to its business; (b) did not exclude the number of persons on long-term business trips and their benefits when calculating the rate of local tax exemption under the Restriction of Special Taxation Act; (c) on March 3, 2014, imposed a disposition of imposing corporate tax of 2008 on the Plaintiff (hereinafter “instant disposition”). < Amended by Act No. 326,84,300, corporate tax of 2008; Act No. 3264,84,300, corporate tax of 2009; Act No. 189,524,190, corporate tax of 2010; Act No. 216,679,560, corporate tax of 2011; Act No. 321,904,320 (hereinafter “instant disposition”).

On May 31, 2014, the Plaintiff dissatisfied with the instant disposition and filed an appeal with the Director of the Tax Tribunal. On July 27, 2015, the Director of the Tax Tribunal rendered a decision to revoke the Plaintiff’s request for adjudication regarding the portion regarding the exclusion of personnel expenses for dispatched employees from deductible expenses. However, the Plaintiff made a decision to dismiss the Plaintiff’s request for adjudication regarding the adjustment of the ratio of reduction

Pursuant to the decision of the Director of the Tax Tribunal, the Defendant revoked the disposition imposing corporate tax for the year 2008 and 2009, and refunded the amount of tax after deducting and correcting corporate tax for the year 2010, 2011, and 2012. During the instant disposition, the part of the disposition imposing corporate tax for the year 2010, 106,619,660, and 150,734,080, and 297,780,030, and 297,780,030, respectively, of corporate tax for the year 2012.

On the other hand, the director of Daejeon Regional Tax Office conducted a tax investigation against the plaintiff, and the defendant, according to the result, on July 1, 2015, shall be liable to the plaintiff for corporate tax of 333,693.