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

A. According to Article 18-3 of the former Corporate Tax Act (amended by Act No. 8831, Dec. 31, 2007; hereinafter “former Corporate Tax Act”), the Plaintiff, a corporation engaged in financial business, excluded each dividend of KRW 14,464,686,453,7,253,131,032 in the business year 2006 in the calculation of the amount of gross income, and excluded the financial bonds and interest from the “interest of the loan” which is deducted when calculating the amount of gross income from the amount of gross income.

(Unit: 47,722,406,941 69,99,749,006,117,722,75,947 sales discount charge 34,262,262,75,947 sales discount charge 34,091,839,710,873,873,942,609,2509,205,296,2891,254,147,947,92,942,609,250,250,205,296, 2891,254,97,905,908,0768,653,4741,41,45,5485,9639,965,969

B. The Seoul Regional Tax Office: (a) deemed that the interest on repurchase agreement, sales discount, financial bond interest, total amount of KRW 1,445,580,935,469 (hereinafter “instant interest”) out of the interest paid on the said table constituted “interest on loan” deducted at the time of calculating the amount of gross income from the income dividends; and (b) notified the Defendant of the taxation data.

C. Accordingly, the Defendant, on March 6, 2012, notified the Plaintiff of the amount of KRW 556,495,310 of the corporate tax for the business year 2006, which was 115,532,640, and March 19, 2012, by including the interest on the instant interest on the loan that is deducted when calculating the amount of non-inclusion in the gross income from the gross income of the imported dividends.

(hereinafter referred to as the "instant disposition" in total when imposing corporate tax for the business year 2006 and the business year 2007.

On June 12, 2012, the Plaintiff rejected the Plaintiff’s request for adjudication on June 12, 2012. However, the Tax Tribunal dismissed the Plaintiff’s request on November 5, 2013.

[Ground of recognition] Unsatisfy, Gap evidence 1, 2, and .