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

A. B Limited Partnership Company (hereinafter “B”) is a business entity that is established on October 16, 1973 and engages in taxi transport business under the Passenger Transport Service Act.

From September 3, 2012 to September 21, 2012, the Defendant conducted a tax investigation on B (from January 1, 2009 to December 31, 2011; hereinafter referred to as “first investigation”); and 1) B is called “tax employee” below the taxi drivers.

(2) In the payment of benefits to a transport employee, the amount of the above deduction shall be included in the calculation of earnings by deeming that the actual amount of income falls short of the standard amount of income, the amount used in excess of fuel expenses, and the amount of the penalty related to work was paid as full amount of the benefits determined even if the amount of the benefits was deducted from the amount of the benefits. The amount of the bonus in the form of piece rate shall be included in the calculation of losses, considering that the transport employee actually accounts as if the amount of the standard amount of income in excess of the standard amount of income and the amount of the fuel expense was paid in the form of piece rate, and the amount of the payment in the form of piece rate shall be deemed as having been paid only the amount of the benefits determined in the form of piece rate. The corporate tax base shall be corrected by deeming that the amount of the bonus in the business year 2011 was omitted. ② The amount of the difference between the above gross income and the deductible expenses shall be treated as the bonus income in the Plaintiff, the representative of B, and notified changes in the amount of corporate tax and income as follows:

2. The defendant, as a bonus to the year to which the person to whom the type of income belongs belongs (units: the defendant, as a bonus, 15,126,713, 209, 2009, 15, 126,713, etc., submitted additionally by B after