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

A. On May 29, 200, the Plaintiff is a business entity designated by the Financial Supervisory Service as a bond price assessment agency on July 1, 200, and provides online information to banks, securities companies, insurance companies, annual fund management companies, indirect investment companies, etc. every day after evaluating the market price of financial investment assets, such as various domestic and foreign bonds, derivatives, alternative investment assets, and unlisted stocks.

B. In filing a return on corporate tax for the period between 2009 and 2012 to the Defendant, the Plaintiff: (a) deemed the type of business of the main business (hereinafter “instant key business”) to fall under the information service business (a) of Article 7(1) of the former Restriction of Special Taxation Act (amended by Act No. 11133 as to the corporate tax for the year 2009-201; (b) the same applies to the portion of corporate tax for the year 2012 as to the corporate tax; (c) and the same collectively referred to as “former Restriction of Special Taxation Act”; and (d) deemed to fall under the information service business (o) of the category of business subject to reduction and exemption under Article 7(1) of the former Restriction of Special Taxation Act (amended by Act No. 12853, Dec. 31, 2011; hereinafter referred to as “former Restriction of Special Taxation Act”).

C. After conducting an audit on the Defendant, the director of the Seoul Regional Tax Office issued a corrective order to the Defendant to the effect that “the Plaintiff’s main industrial activity is assessing the market price of claims, etc. using high level of financial expertise related to financial products, and constitutes a financial service business, and offering the market price online to the bank, etc. is merely an incidental activity, and it does not constitute an information service business, and thus does not constitute an information service business, and thus does not constitute an information service business.

Accordingly, on March 12, 2014, the defendant excluded the special tax reduction or exemption for the above business year, and notified the plaintiff respectively of the 69,093,880 won of corporate tax for the year 2009, 75,058,720 won of corporate tax for the year 2010, 60,434,960 won of corporate tax for the year 2011, and 20,645,410 won of corporate tax for the year 2012.

hereinafter referred to as "each of the instant cases."