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

On July 26, 2007, the Plaintiff was sentenced to a conviction of KRW 57,000,000 as a penalty surcharge (Article 73 of the Act on the Aggravated Punishment, etc. of Specific Crimes) on the ground that “the Plaintiff received a bribe of KRW 28,000,000 on November 16, 2005, as a vice head of the B Team, as a bribe of KRW 23,200 on December 23, 2005, and KRW 11,000,000 on March 3, 2006 (hereinafter “the bribe of this case”),” and “the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Bribery)” (Article 57,00,000 on June 4, 207).

Therefore, although the plaintiff appealed, on November 23, 2007, the Seoul High Court sentenced the dismissal of the appeal (2007No1827), and again appealed, on February 29, 2008, the Supreme Court sentenced the dismissal of the appeal to the Supreme Court (2007Do10730) to the above criminal judgment became final and conclusive.

On October 1, 2009, the Defendant rendered a decision of rectification of global income tax that included the instant bribe in the tax base for global income tax attributed to the Plaintiff in 2005 and 2006. The Defendant issued a disposition of imposition of global income tax of KRW 17,018,554, and global income tax of KRW 3,933,325, belonging to the year 2005 (No. 1 and 2; hereinafter “instant disposition of imposition of global income tax”).

On September 30, 2015, the Plaintiff rendered a request for correction (hereinafter “instant request for correction”) to the Defendant on the ground of Supreme Court Decision 2014Du5514 Decided July 16, 2015, Supreme Court Decision 2014Du5514 Decided July 16, 2015 to the effect that “where the confiscation or collection of illegal income becomes final and conclusive after the establishment of the liability to pay taxes on illegal income, such as bribery, is included in the grounds for subsequent request for correction pursuant to Article 45-2(2) of the Framework Act on National Taxes, the Plaintiff rendered a request for correction (hereinafter “instant request for correction”) against the Plaintiff’s above request for correction on the ground that the period of exclusion (7 years without filing a report) expires on July 6, 2016.

On April 19, 2016, the Plaintiff filed an administrative appeal seeking revocation of the instant disposition with the Central Administrative Appeals Commission.