On April 14, 2010, the Defendant rendered against the Plaintiff from July 1, 2004.

The Plaintiff reported and paid corporate tax belonging to each business year from July 1, 2003 to June 30, 2008, as indicated in the separate “detailed report” column of the corporate tax for each business year.

From October 6, 2008 to November 5, 2008, the director of the Central Regional Tax Office of China conducted a regular investigation of corporate tax against the plaintiff (hereinafter referred to as "first tax investigation") and notified the defendant of taxation data.

Accordingly, from July 1, 2003 to June 30, 2004 (hereinafter “204 business year”), corporate tax for the business year from July 1, 2004 to June 30, 2004 (hereinafter “2005 business year”); corporate tax for the business year from June 30, 2005 (hereinafter “2005 business year”); corporate tax for the business year from July 1, 2007 to June 30, 208 (hereinafter “2008 business year”); and special rural development tax for the business year from July 1, 2007 to June 30, 208 (hereinafter “specific details of imposition”); each of the “specific details of imposition” included the correction of the amount of increase as stated in the column for correction of the amount of increase, including the value-added tax for the first period of value-added tax for the year 204 to 204, additional tax for the year 204, additional tax for 104, 2005 won.36

On March 12, 2009, the Plaintiff raised an objection against the director of the Central Regional Tax Office with the director of the Central District Tax Office.

(B) Paragraph (66). The Defendant accepted part of the grounds for filing an objection, and corrected each corporate tax for the business year 2004, 2005, and 2008 on May 10, 2009 as stated in the separate sheet of “specific grounds for imposition” as stated in the “reduction or Correction ( May 10, 2009)”. On September 10, 2005 and each corporate tax for the business year 2008 as stated in the separate sheet of imposition, the Defendant corrected the reduction or correction ( September 10, 200) as stated in the separate sheet of “specific grounds for imposition”.

On October 16, 2009, the director of the Central Regional Tax Office with respect to the above objection, "the defendant made a decision on the imposition of corporate tax on December 10, 2004 against the plaintiff on December 10, 2008" shall investigate the current status of the loan during the business year 2004 of the plaintiff and determine the interest rate under tax law.