B (hereinafter “B”) on June 25, 2002, the board of directors resolved to divide the precise chemical division among its businesses and allow the corporation to run the precise chemical division separately. Accordingly, on September 15, 2002, the Plaintiff was established with the purpose of manufacturing and selling precise chemical products, etc. and received respectively succession to the book value as of September 14, 2002, which is the date preceding the date of subdivision, as shown in the annexed Table 1.

(hereinafter “instant division”). B.

On March 31, 2003, the Plaintiff reported each of the methods of depreciation and lifespan to the Defendant as shown in the attached list No. 2 (hereinafter “report on the methods of depreciation”). The scope of lifespan, reported reported durable years, and reported depreciation methods stated in the report on the methods of depreciation, are the same as those reported to the Defendant before B.

C. When the Plaintiff filed a return on the tax base and tax amount of corporate tax on each income for the business year from March 2003 to March 2007 with the Defendant from March 2007, the acquisition value of depreciable assets shall be based on the initial acquisition value of B, and the depreciation scope shall be calculated based on the remaining lifespan remaining after depreciation in B, and the depreciation costs shall be appropriated as deductible expenses for each business year as shown in the table in attached Table 3.

However, in calculating the tax base and tax amount of corporate tax on each income for the business year 2002 through 2006 of the Plaintiff, the acquisition value of depreciable assets shall be based on the amount obtained by deducting the accumulated depreciation amounts from the initial acquisition value of B.