1. On July 16, 2009, the Defendant stated the amount of variable insurance in the annexed Form 1 correction claim list against the Plaintiff in each education tax column.

1. Details of the disposition;

A. The Plaintiff is an insurance company that runs an insurance business under the Insurance Business Act.

B. The Plaintiff reported and paid education tax, including income, dividend, securities sales profit, foreign exchange sales profit, other operating profit, and the premium and operating profit of the variable insurance special account (hereinafter “the instant revenue amount” in total), and the excessive appropriation of premium related to the premium related to the premium (the amount of premium and operating profit of the variable insurance special account, including income, dividend, securities sales profit, foreign exchange sales profit, other operating profit, hereinafter “amount of premium and operating profit of the variable insurance special account”) within the period of education tax from 1, 206, 1, 2007, 4, 2007, and 1 to 4, 2008, as stated in the column for the initial report in the list of requests for correction in attached Table 1, within the statutory reporting deadline.

C. On May 29, 2009, the Plaintiff asserted that the Defendant reported and paid the education tax including the amount of the revenue of this case and the amount of excess insurance premium related to the provisional insurance premium are not included in the education tax base, but did not include it in the tax base, and filed an application for correction of education tax, such as the correction claim column in the attached Table 1 List.

On July 16, 2009, the Defendant rejected the Plaintiff’s claim for correction (hereinafter “instant disposition”) on the ground that the revenue amount of this case falls under the revenue amount of an insurer who is the tax base of education tax.

(E) The plaintiff's claim for correction was accepted with respect to the excessive appropriation of the premium related to the insurance premium.

On September 30, 2009, the Plaintiff appealed to the Tax Tribunal, but was dismissed on December 20, 2010.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 4 (including each number; hereinafter the same shall apply) and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1) Prior to the former Education Tax Act (amended by Act No. 10407, Dec. 27, 2010).