Whether the amount of discount paid in excess of the agreed discount rate is legitimate

Since the sales discount amount should be deducted from the revenue amount regardless of whether there was a prior agreement, it should be deducted from the revenue amount regardless of whether the agreed discount rate has exceeded the agreed discount rate.

Article 25 (Non-Inclusion of Entertainment Expenses in Loss)

1. Of the instant lawsuits, the part of the claim for revocation of the disposition imposing Class A employment income tax withheld in 1998 shall be dismissed.

2. The part of the disposition imposing corporate tax of KRW 112,213,689 against the Plaintiff on July 2, 2002, exceeding KRW 72,213,689, which the Defendant imposed on the Plaintiff in the business year 1999, shall be revoked.

3. Of the costs of lawsuit, 2/3 is assessed against the Plaintiff, 1/3 is assessed against the Defendant, respectively.

The decision as referred to in Paragraph 2 of this Article and the decision of the defendant on July 2, 2002 shall revoke the part of KRW 8,100,000 among the disposition of imposition of KRW 118,272,932 against the plaintiff in the year 198.

1. Circumstances of dispositions;

A. The Plaintiff supplied drugs to the ○ University Hospital (hereinafter “○ University Hospital”) and the affiliated ○ University Hospital (hereinafter “○○○ Hospital”) from 1997 to 199, and deposited the amount indicated below.

Table 1

Unit: Won.

Classification

1997

1998

199

Total

○○ Alternative Hospital

875,571,558

2,840,985,720

2,050,609,937

5,767,167,215

○○ Hospital

97,485,939

1,061,704,304

865,868,620

2,925,058,863

Total

1,873,057,497

3,902,690,024

2,916,478,557

8,692,226,078

B. However, between May 27, 199 and October 30, 1999, ○○ Hospital offsets the amount of KRW 9550,500,000,000,000,000,000 from the sales of the amount generated during the period, as indicated below, against the credit payment obligations against the Plaintiff. From August 26, 1999 to November 10, 199, ○ Hospital offsets the amount of KRW 376,00,000,000,000,000,000,000,000 from the sales of the amount paid during the period, as described in Table 2, against the credit payment obligations against the Plaintiff.

Table 2

Gu Sector

Date

Amount of discount of sale;

Gu Sector

Date

Amount of discount of sale;

9.5.27

20 million won

9.8.26

30 million won

9.8.26

20 million won

9.8.26

10 million won

9.8.26

50 million won

9.10.1

25 million won

○○ Alternative Hospital

9.9.28

80 million won

○○ Hospital

oly, 99.10

20 million won 61 million won

9.9.28

30 million won

9.11.10

50 million won

9.10.1

10 million won 20 million won

-

-

9.10.1

70 million won

-

-

oly, 99.10

200 million 65 million won

-

-

oly, 99.10

30 million won

-

-

Consolidateds

-

950 million won

Consolidateds

3776 million won

C. In filing a corporate tax return for the business year 197 or 1999, the Plaintiff did not include the total of KRW 130 million (950 million + KRW 3776 million) in the business year of 1997 and the business year of 1998, but deducted the total of KRW 1,825,070,90 from the ○○ Seoul Hospital from the total of KRW 13.4% from the total of KRW 13.4% from the total of KRW 13,973,90, and the above amount was deducted from the gross income in the business year of 1999.

(d) As a result of the tax investigation of corporate tax from March 11, 2002 to May 27, 2002, the director of the regional tax office of ○○○ University (including the head of the regional tax office of ○○ University) omitted sales of KRW 196,458,634 by means of failing to enter a part of the drugs supplied by the Korea Rural Community Corporation during the business year from 1997 to 1999, and omitting sales. ② 1.333,100,00 won reported by the Plaintiff to the Defendant as the discounted sales amount between ○○ Hospital and ○ Hospital was generated in the business year from 1997; 3,00,000 won, the total amount of entertainment expenses to be distributed according to the ratio of the amount to be sold for each business year, 197 and 1998, 194, 299, 294, 1996, 294, 1996, 294, 197, 194.

Classification

1997

1998

199

Total

-

Details of distribution

Determination of Adjudication

Details of distribution

Determination of Adjudication

Details of distribution

Determination of Adjudication

Details of distribution

Determination of Adjudication

○○ Alternative Hospital

237,685,664

131,335,733

375,037,388

375,037,388

342,276,948

307,591,490

955,000,000

813,964,611

○○ Hospital

103,635,846

103,635,846

128,081,928

128,081,928

144,282,226

129,880,293

376,000,000

361,598,067

-

-

-

-

-

-

1,331,000,000

1,175,562,678

E. The Defendant included the omitted amount of sales in gross income in accordance with the above taxation data, added the amount of KRW 1,126,291,748 to the gross income, and added the amount of KRW 38,231,680 to the Plaintiff for the business year 197, corporate tax of KRW 46,261,550 to the Plaintiff for the business year 1997, corporate tax of KRW 46,261,550 to the Plaintiff for the business year 1998, corporate tax of KRW 524,193,93,950 to the corporate tax of KRW 43,93,650 to the value-added tax of KRW 43,93,64,470 for the second period of 197, the amount of KRW 12,73,440 for the second period of 198, the amount of KRW 12,06,420 for the first period of 199, the amount of KRW 2536,29).

F. Meanwhile, as a result of the tax investigation conducted by the director of ○○ Regional Tax Office, if the ○○○ issued a bill for the settlement of credit purchase price, and paid the bill in cash, and did not enter it in the account book even though the bill was recovered, it was later, and thereafter, it was notified the Defendant of such taxation data by deeming that the said data was released from the account by treating the sum of KRW 534,613,230 ( KRW 118,737,199, KRW 305, KRW 224,70, KRW 110,651,261, which was reverted to year 1999, KRW 305, KRW 110,651, and KRW 261 which was reverted to year 199. Accordingly, the Defendant disposed of the said amount as a bonus to the ○○○○○, and notified the Plaintiff of the change in the amount of income as above on July 9, 2002.

G. Accordingly, on August 12, 2002, the Plaintiff voluntarily paid to the Defendant a total of KRW 201,396,250 ( KRW 41,266,580, KRW 118,272,940, KRW 41,856,730, and KRW 41,856,730, reverted to year 1998).

(h) On September 13, 202, the Plaintiff filed a request for national tax review with the National Tax Tribunal on September 13, 201. The Tribunal shall include the Plaintiff’s total sales amount of KRW 30,000,000 for 197 and 198 business years, and shall include the amount calculated retroactively for 30,000,000 won for 30,000,000 won for 30,000,000 won for 47,000,000 for 47,000,000,000: 9-13,000,000,000 won for 37,000,000,000 won for 37,000,000,000 won for 9-1,000,000 won for 36,000,000 won for losses for each of the following businesses years.

2. Whether the part requesting revocation of imposition of wage and salary income tax among the lawsuit in this case is legitimate;

A. The defendant's assertion

On July 2, 2002, the Plaintiff sought revocation of the tax amount of KRW 118,272,932, which was imposed by the Defendant on the Plaintiff on July 2, 2002, the Defendant asserts that the part of the claim for revocation of the imposition of the tax amount of KRW 81,00,000,000,000, which was imposed by the Defendant on the Plaintiff is unlawful, since the Plaintiff voluntarily paid the tax amount of KRW 18,272,932 on August 12, 202.

B. Determination

On the other hand, the tax authority's imposition of Class A earned income tax shall not exist since special procedures for the determination of tax liability are not required, and the tax authority's imposition of Class A earned income tax is finalized at the same time. However, if the tax authority determines the amount of tax to be collected and notifies the payment thereof to the withholding agent, the notification shall constitute a collection disposition. However, as seen earlier, the defendant did not notify the Plaintiff of the payment of the amount of earned income tax, and the Plaintiff paid the amount of earned income tax voluntarily to the Defendant according to the notice of change in the amount of income. Thus, if the withholding agent collected and paid the amount of tax on income which is not subject to withholding tax from the source, or collected and paid in excess of the amount of tax to be collected, the above collection disposition does not exist (if the withholding agent collected and paid the amount of tax on income which is not subject to withholding tax from the source taxpayer, the State's unjust enrichment owned by the withholding agent without any legal ground. Accordingly, the amount of tax payment or refund amount already determined and scope may be claimed by the taxpayer as a civil lawsuit seeking the

3. Whether a disposition imposing corporate tax is legitimate;

A. The plaintiff's assertion

The Plaintiff collected KRW 8,692,226,078 from 199 to 199 the total sales claim of ○ University Hospital and ○○ Hospital from 1997 to 199, and paid KRW 1,333,100,000,000 in a lump sum. Since ○○ Hospital and ○○ Hospital are not independent entities, the Plaintiff’s total sales claim amount of 8,692,226,078 won of both hospitals shall be included in the deductible expenses as the discount amount for the business year 1999.

B. Relevant statutes

Attached Form 1 shall be as shown in attached Table 1.

C. Determination

(1) According to the statements in Gap 6, Eul 7-1-1-19, and Eul 8-1-15, the plaintiff entered into an agreement on payment between ○○ Hospital and the head of ○○ Hospital on March 2, 1999 when he did not place a discount on sales to ○○ Hospital, and the head of ○○ Hospital. According to the agreement, ○○ Hospital entered into between ○○ Hospital and the head of ○○ Hospital on March 2, 1999, and the head of ○○ Hospital on behalf of ○○ Hospital. According to the agreement, ○○ Hospital shall pay the Plaintiff a discount on sales within 15% of the total sales revenue, taking into account the date of delivery of the drugs to the Plaintiff. ② The sales discount rate may be adjusted by mutual agreement in accordance with the terms and conditions of payment of the sales revenue to ○○ Hospital, and 300,000 won of the credit sales revenue to ○○ Hospital.

(2) On the other hand, “○○○○ hospital sales amount” refers to the amount at which a certain amount of sales should be discounted if it was paid or received prior to the agreed date (see Article 2(2) of the Enforcement Rule of the Income Tax Act), and the Plaintiff’s discount of KRW 1.33 billion in collecting credit sales with ○○ hospital and ○○ hospital shall be deemed as having been amended by Presidential Decree No. 15970, Dec. 31, 1998, and the sales amount of KRW 11 subparag. 1 of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 1703, Dec. 29, 200) shall not be deemed as having been deducted from the sales amount under Article 38(1) of the former Corporate Tax Act (amended by Presidential Decree No. 17035, Dec. 28, 1998).

(3) The calculation and cancellation of a reasonable amount of tax

If a reasonable amount of tax is calculated by subtracting only 1,303,833,911 won from the gross income for the business year of 1999 within the scope of the Plaintiff’s assertion that the amount of the sales discount of this case should be deducted from the gross income, the amount of tax shall be KRW 72,747,415 (including additional taxes), such as the entry in the total amount of tax calculated on the tax table 2. Here, 58,310,601 won when the Plaintiff calculated the amount of tax to be additionally paid by deducting the already paid amount of tax, but only the amount exceeding KRW 72,213,689 in the imposition of the corporate tax as requested by the Plaintiff (the Plaintiff seeks revocation of the portion exceeding KRW 4,213,689 in the imposition of the corporate tax of KRW 12,213,689, i.e., the part exceeding KRW 72,213,689).

4. Conclusion

Therefore, the part of the claim for revocation of the disposition imposing Class A earned income tax for the year 198 among the lawsuit in this case is unlawful, and thus it is dismissed, and the part of the claim for revocation of the disposition imposing corporate tax is reasonable, and it is so decided as per Disposition.

official training laws and regulations;

former Corporate Tax Act (amended by Act No. 5581 of Dec. 28, 1998) (amended by Act No. 6293 of Dec. 29, 2000)

Article 14 Income for each business year

(1) The income of a domestic corporation for each business year shall be the total amount of losses incurred during the business year deducted from the total amount of earnings during the business year.

(2) The amount of losses of a domestic corporation for each business year shall be the total amount of earnings during the business year deducted from the total amount of losses incurred during the business year.

Article 25 (Non-Inclusion of Entertainment Expenses in Deductible Expenses)

(1) Entertainment expenses (not including the amount falling under paragraph (2) paid by a domestic corporation in each business year in excess of the sum of the following subparagraphs shall not be included in the calculation of losses in the calculation of the income amount for the concerned

1. The amount calculated by multiplying 12 million won (18 million won in the case of small and medium enterprises prescribed by the Presidential Decree) by the number of months in the concerned business year, and dividing it by 12;

2. The amount obtained by multiplying the revenue amount for the concerned fiscal year (limited to revenue amounts as determined by the Presidential Decree) by the rates under the following table: Provided, That for revenue amounts generated by transactions with a person with a special relationship under the provisions of Article 52 (1), the appropriate amount shall be 20% of the amount obtained by multiplying the revenue amount by the rates provided in the following table:

Revenue amount

Applicable Rate

10 billion won or below

20/100

More than 10 billion won

50 billion won or below

20 million won + 10 billion won exceeding

10/100 of the amount

50 billion won in excess of

60 million won + 50 billion won exceeding 60 billion won

3/100 of the amount

(2) Entertainment expenses of not less than the amount as determined by the Presidential Decree from among entertainment expenses disbursed by a domestic corporation for one occasion of entertainment shall not be included in the calculation of losses in the calculation of the income amount for each business year:

1. Entertainment expenses paid by credit cards under the Specialized Credit Financial Business Act (including items similar to credit cards, as prescribed by the Presidential Decree); and

2. Entertainment expenses disbursed after receipt of account statements under Article 121 of this Act and Article 163 of the Income Tax Act or tax invoice under Article 16 of the Value-Added Tax Act.

(4) The term "entertainment expenses" in paragraphs (1) through (3) means entertainment expenses, social expenses, recompense, and other expenses of a similar nature regardless of the pretext, which are disbursed by a corporation in connection with its business.

The former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 15970, Dec. 31, 1998) (amended by Presidential Decree No. 17033, Dec. 29, 2000)

Article XIScope of Earnings

Profit under Article 15 (1) of the Act shall mean that provided for in any of the following subparagraphs, except as otherwise provided for in the Act and this Decree:

1. Revenue amount generated from each business under the Korean Standard Industrial Classification (including the contract amount, sales amount, and insurance premium amount, but excluding the sales overcharge amount and sales discount amount under the corporate accounting standards; hereinafter the same shall apply);

19 Scope of losses

Losses under the provisions of Article 19 (1) of the Act shall be those under the provisions of the following subparagraphs, except as otherwise prescribed by the Act and this Decree:

1. The purchase value of raw materials of commodities or manufactured goods sold (not including purchase overcharge amounts and purchase discount amounts in corporate accounting standards) and incidental expenses;

Article 68 (Business Year of Sales Profit and Loss of Assets)

(1) In the application of the provisions of Article 40 (1) and (2) of the Act, the business year in which earnings and losses accrue from the transfer of assets shall be the business year which includes the date under each of the following subparagraphs

1. For the sale of commodities (excluding real estate), manufactured goods, or other products (hereafter referred to as "goods" in this Article): The date on which the commodities are delivered;

(4) In the application of the provisions of paragraph (1), where a corporation places a discount on sales, the discount amount of sales shall be subtracted from the sales amount in the business year which includes the date of payment under an agreement with the other party (where the date of payment is not prescribed,

* Enforcement Rule of the Income Tax Act

Article 22 (Scope of Sales Coup, etc.)

(1) The term “sales discount” as referred to in Article 51 (3) 1 of the Decree means any of the following subparagraphs:

1. The amount of direct deduction of a specified amount from the ordinary sale price at the time of sale of the goods according to the quality, quantity, delivery, sale price settlement, or other terms and conditions of transaction in selling the goods;

2. The amount of direct deduction from the sales price of goods or products sold due to partial reduction, change, damage, etc.;

(2) The term "amount of discount of sale" in Article 51 (3) 1-2 of the Decree means the amount of discount of a certain amount where the credit transaction amount is paid or the account receivable or the account receivable is received before the agreed date.

Enforcement Regulations of Corporate Tax Act

Article 10 Scope of Expenses Incidental to Sale

The incidental expenses for goods or products sold under subparagraph 1 of Article 19 of the Decree shall be the amount within the scope that can be recognized as normal transactions in light of sound social norms and commercial practices, which is appropriated in accordance with corporate accounting standards (referring to the accounting standards under each subparagraph of Article 79 of the Decree; hereinafter the same shall apply).

Corporate Accounting Standards

Article 38 Sales

(1) The amount of sales of goods or products shall be the amount of gross sales minus discount, return and discount of sales. In such cases, the reduction of sales according to the trading quantity or trading amount for a certain period of time shall be included in discount of sales.

former Corporate Tax Act (Amended by Act No. 5581, Dec. 28, 1998; Act No. 5581, Jan. 1, 1999)

Article 9 Income for each business year

(1) The income of a domestic corporation for each business year shall be the amount obtained by deducting the total amount of losses which falls or comes to fall under the business year from the total amount of earnings which falls or comes to fall under the business year.

(2) The term "gross income" in paragraph (1) means the amount of earnings generated by transactions which increase the net assets of the corporation, except for capital input or financing and what is provided for in this Act.

(3) The term "deductible expenses" in paragraph (1) means the amount of losses incurred by transactions which reduce the net assets of a corporation, except as otherwise provided for in this Act, such as refund of capital or shares, appropriation of surplus funds, and transactions

Article 18-2 (Non-Inclusion of Entertainment Expenses in Expenses

(1) The entertainment expenses paid by a domestic corporation for each business year in excess of the sum of the following amounts (the amount equivalent to 70/100 of the aggregate in cases of corporations subject to Article 61 (4) of the Regulation of Tax Reduction and Exemption Act and corporations other than corporations under subparagraph 2 of the attached Table 2 of the same Act from among public corporations under Article 59 (1) of the same Act) shall not be included in the calculation

1. Amount calculated by multiplying 12 million won (18 million won in the case of a small or medium enterprise prescribed by the Presidential Decree) by the number of months in the concerned business year, and dividing it by 12);

2. Deleted;

3. The amount (the proviso omitted) calculated by multiplying the revenue amount for the concerned fiscal year (limited to the revenue amount as prescribed by the Presidential Decree) by the rates stipulated in the following table:

Revenue amount

Applicable Rate

10 billion won or below

20/100

More than 10 billion won

50 billion won or below

20 million won + 10 billion won exceeding

10/100 of the amount

50 billion won in excess of

60 million won + 50 billion won exceeding 60 billion won

3/100 of the amount

* The part in paragraph 1(b) is inserted at the time of the amendment on December 13, 1997.

The amount of subparagraph 1 shall be 24 million won in the business year 1997 (before December 13, 1997).

Prior to the deletion at the time of the amendment on December 13, 1997, subparagraph 2 provides that "the amount calculated by multiplying the equity capital (limited to five billion won) as of the end of the pertinent business year by 1/100 (2/10 in the case of the small and medium enterprises determined by the Presidential Decree)".

The application rate of subparagraph 3 is 0.2% of the amount exceeding 10 billion won in the business year of 1997 (before December 13, 1997), 0.3% in the amount exceeding 10 billion won, 10 billion won in the amount exceeding 50 billion won in the amount exceeding 30 billion won in the amount exceeding 10 billion won in the amount exceeding 50 billion won, and 0.1% in the amount exceeding 10 billion won in the amount exceeding 50 billion won in the amount exceeding 10 billion won in the amount exceeding 50 billion won.

(3) Entertainment expenses referred to in paragraphs (1) and (2) mean entertainment expenses, social expenses, secret expenses, recompense, and other expenses of a similar nature regardless of the pretext thereof, which are disbursed by a corporation in connection with its business: Provided, That an amount within the extent prescribed by Presidential Decree, out of confidential expenses disbursed under the conditions as prescribed by Presidential Decree, shall be deemed entertainment

Article 18-4 (Exclusion of Expenses from Deductible Expenses)

(1) Where a corporation operating a consumptive service business has advertising and publicity expenses disbursed by it, if the ratio of advertising and publicity expenses on its income exceeds the ratio prescribed by Presidential Decree, an amount equivalent to the exceeding ratio shall not be included in deductible expenses in calculating income for each business year.

(2) The term "advertising and publicity expenses" in paragraph (1) means the expenses disbursed for performing advertisement and publicity to many and unspecified persons in order to promote sales or supply of goods, services, etc. relating to the consumptive service business.

Article 21 (Regulations for Calculation of Income Amount)

Except as otherwise provided for in this Act, necessary matters concerning the income amount for each business year shall be prescribed by Presidential Decree.

Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 15970 of Dec. 31, 1998)

Article 12 Definition of Profits and Losses

(2) "Loss expenses" in Article 9 (3) of the Act means the expenses enumerated in the following subparagraphs, except those prescribed by the Act and this Decree:

2. The purchase price of raw materials for commodities or products sold and incidental expenses thereto;

Article 43 (Standard for Calculation of Revenue Amount of Entertainment Expenses)

(3) The term " consumptive service business prescribed by Presidential Decree" in Article 18-2 (1) 3 (b) of the Act means the business of food, lodging (excluding meal service business under the Food Sanitation Act and tourist accommodation business under the Tourism Promotion Act), or other business for recreation, amusement, etc. (hereinafter referred to as " consumptive service business") prescribed by Ordinance of the Ministry of Finance

* The part of the above bottom was originally defined as food and accommodation business (except meal service facility business under the Food Sanitation Act and tourist accommodation business under the Tourism Promotion Act) and other business as prescribed by the Ordinance of the Prime Minister. The above part was amended by Presidential Decree No. 15797 on May 16, 1998.

(4) The expenses paid by a corporation for samples, calendars, pocketbooks, liabilities, cups, cups, or other similar articles to be donated to many and unspecified persons for the purpose of advertisement and publicity shall be included in deductible expenses in calculating the income amount for the business year paid. In such cases, the same shall not apply to the amount not included in deductible expenses under Article

Article 44-4 (Exclusion of Advertisement Expenses from Losses

(2) "Ratio prescribed by Presidential Decree" in Article 18-4 (1) of the Act means 2/100.

Enforcement Rule of the former Corporate Tax Act (amended by Ordinance of the Ministry of Finance and Economy No. 86 of May 24, 199)

4Scope of profits and losses

(1) The amount of revenue referred to in Article 12 (1) 1 of the Decree shall not include the amount of discount on sales under the corporate accounting standards, and the expenses incidental to goods or products sold under Article 12 (2) 2 of the Decree shall include the amount of discount on sales under the corporate accounting standards.

Enforcement Regulations of the former Corporate Tax Act (amended by Ordinance of the Prime Minister No. 557 of March 21, 1996)

4Scope of losses

(1) Deleted.

(2) Of the condolence money paid to officers and other employees of a domestic corporation, the amounts within the scope deemed reasonable by social norms shall be deemed welfare expenses for officers and other employees who have received them, and may be included in deductible expenses in the calculation of income amount for the relevant business year.

Enforcement Rule of the former Corporate Tax Act (amended by Ordinance of the Prime Minister No. 492 of March 30, 1995)

4Scope of losses

(1) The incidental expenses for the goods or products sold under Article 12 (2) 2 of the Decree shall include the following amounts, and it shall be limited to cases where a prior agreement has been made with the customer:

1. The discount of sales in the case of settling the credit account receivable;

2. Bounty paid to other parties according to the volume of transactions and the amount of transactions;

3. The amount of money in the nature of the preceding subparagraph and the miscarriage; and

2. Statement of tax amount;

Gu Sector

(won) Amount

101 The net income per books;

69,112,397

Amount of income adjustment;

102 Gross income in earnings

185,048,131

103 Inclusion in deductible expenses

25,640,165

104Reduction Income Amount (101+102-103)

28,520,363

105 The amount exceeding the limit of the designated donation

570,744

106. Inclusion of the excess amount of designated donations in deductible expenses for monthly payments.

107 Income amount for each business year (104+105-106)

29,091,107

108 Losses carried forward

109 Non-taxable income

10 Income deduction

111 Tax Base 9107-108-10

29,091,107

12 Tax rates

28

13 Calculated tax amount;

52,145,509

114 proper excess earned surplus reserve

15 Tax amount

16 Calculated tax amount;

17 Calculateds (113+116)

52,145,509

18 Deduction and exemption tax amount (a)

19 Deduction and exemption tax amount (2)

120 Tax amount deducted (17-118-19)

52,145,509

121 Additional tax amount

20,601,906

122 Total determined tax amount (120+121)

72,747,415

Gong

S.

tax

Amount

Flags

Korea

In Korea

Payment

Ministry of Justice

tax

Amount

123 Voluntary tax payment

6,241,750

124. Prepayment of investigation and determination (excluding additional tax)

125 Tax amount assessed occasionally

126 Tax amount paid at source

1,181,790

127 Voluntary payment tax amount

7,013,274

128. Reported amount of tax payable (excluding additional tax)

129 The amount of self-paid tax (excluding the additional tax)

130 (Tax Amount)

131 Socs

14,436,814

132 Additional tax amount before determination (Adjustment)

133 Total sum (131+132)

14,436,814

134 Additional tax amount paid with reduction or exemption, etc.

135 Tax amount to be collected after deduction (122-133 +134)

58,310,601

102. Calculation of earnings in the calculation of earnings;

Of the amount included in the amount of KRW 310,857,114 (see subparagraph 3-2, 3-3) in the calculation of earnings at the time of the correction of the reduction in the instant case - Of the amount included in KRW 310,857,114 in the calculation of earnings at the time of the correction of the reduction in the instant case, KRW 152,975,072 + Amount of KRW 152,975,072 in the calculation of earnings as entertainment expenses + Amount of KRW 1,31,00,000 in the calculation of earnings from 1,31,300,000 won in the calculation of earnings at the time of the correction of the reduction in the instant case - KRW 1,303,83,91 won in the calculation of earnings at the expense of the Plaintiff 1,85,000 won in the calculation of earnings at the expense of KRW 1,31

13. Calculation details of the calculated tax (see Article 55(1) of the Corporate Tax Act (wholly amended by Act No. 5581, Dec. 28, 1998);

1,6 million won ¡À129,091,107 won X28/100 =52,145,509 won (hereinafter the same shall apply)

121. Details of the calculation of the amount of penalty tax;

A) Illegal under-reported additional taxes (see Article 76(1)2-b)

Unfairly Under-reported income: 11,694,930 won (see subparagraph 3-3, 4, 9)

Short-tax amount: calculated tax amount of 52,145,509 won for under-reported income 111,694,930 won/tax base 229,091,107 won =25,423,898 won for under-reported income

Additional tax amount: tax amount below 25,423,898 WonX20/100 =5,084,779 won

B) Additional tax [Article 76 (1) 3 of the former Corporate Tax Act; Article 119 (1) and (2) of the Enforcement Decree of the former Corporate Tax Act (wholly amended by Presidential Decree No. 15970, Dec. 31, 1998)]

Unpaid tax amount: tax amount of KRW 52,145,509 - Amount of self-paid tax of KRW 6,241,750 - Tax amount of KRW 1,181,790 - Tax amount of KRW 7,013,274 won-37,708,695

Additional tax amount: 37,708,695 won X5/10,000 X823 (the day following the due date for payment, April 1, 2000)-15,517,127 won which is not paid.

C) Total KRW 20,601,906 (=5,084,779 +15,517,127) is terminated.