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

A. On March 11, 1971, the Plaintiff (formerly changed: Youngjin C&C Co., Ltd.) was a corporation that was established on March 11, 1971 and engaged in housing construction business, etc.; on January 6, 2016, the merger took place (hereinafter “instant merger”) and dissolved on the same day; on the same day, Article 44(1) of the Corporate Tax Act due to the instant merger of Samjin unemployment; Article 80(1)2 of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 27828, Feb. 3, 2017); and on the gains from the merger under Article 80(1)2 of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 27828, Feb. 3, 2017), the sum of the corporate tax imposed on the merged corporation and its corporate tax imposed on the merged corporation’s corporate tax and its corporate tax imposed on the total amount of money or other assets paid by the merged corporation.

B. As to the corporate tax for the business year from January 1, 2016 to the 6th of the same month (hereinafter “instant business year”), the Plaintiff calculated the amount calculated by dividing the above tax base by the number of months in the pertinent business year (one month is less than one month) pursuant to Article 55(2) of the Corporate Tax Act, by 42, 912, 119,976 won, which is the amount calculated by dividing the above tax base by 12, by 751, 722,199 won, which is the amount calculated by dividing the above tax base by the number of months in the pertinent business year (one month is less than one month) and dividing it by 12, on April 30, 2016, by 751, 722,199 won, which is the amount calculated by adding it to 12. < Amended by Act No. 14175, Jul. 17, 2017>

C. On July 1, 2016, the Plaintiff filed a corporate tax base report with the Defendant on the transfer margin of the merged corporation, not at the stage of corporate activity, but at the stage of corporate merger.