1. On May 23, 2018, Defendant Kuri market imposed corporate local income tax of KRW 6,188,120 on the Plaintiff.

1. Details of the disposition;

A. As a result of the audit conducted by the Seoul Regional Tax Office from September 14, 2017 to September 29, 2017, the National Tax Service pointed out that the Plaintiff did not impose additional tax on the Plaintiff on the interim dividend of KRW 249,649,260,640 on Company B in 2014 and did not submit the payment record.

B. Accordingly, on March 22, 2018, the head of the Guro Tax Office imposed penalty tax on the Plaintiff pursuant to Article 76(7) of the former Corporate Tax Act (amended by Act No. 12850, Dec. 20, 2016; hereinafter the same) on the Plaintiff, subject to Article 49(1)2 of the former Framework Act on National Taxes (amended by Act No. 14382, Dec. 20, 2016; hereinafter the same), imposed corporate tax for the year 2014 (additional tax on the amount of additional tax).

C. Local tax authorities, including the Defendants, calculated penalty tax (additional tax already submitted) 49,298,520 won by applying the tax rate prescribed in Article 103-30(5) of the former Local Tax Act (amended by Act No. 13427, Jul. 24, 2015; hereinafter “Disputed Local Tax Act”) to the Plaintiff at the rate of 249,649,260,640 won, which is the amount for which the payment statement was not submitted, to the Plaintiff, and imposed corporate local income tax for 2014, which was divided in proportion to the pro rata distribution ratio for each competent local government under Article 88 of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 26431, Jul. 24, 2015).

Among them, on May 23, 2018, the defendant Kuri-si Mayor applied 1.239363% of the proportional distribution ratio to the plaintiff on May 23, 2018, and imposed and collected 71,816,50 won of the corporate local income tax as corporate local income tax calculated by applying 14.3835% of the proportional distribution ratio to the plaintiff on May 11, 2018, and 14.385% of the corporate local income tax as corporate

The date on which the Defendants issued a correction order shall be deemed to be the date of the disposition, and in the case of the disposition of the Defendant Pakistan, it shall be listed in Gap evidence 1-2.