1. The income amount accrued to the Plaintiff on November 5, 2012, 1,429,039,098 won, and 2011, which was paid by the Defendant to the Plaintiff on November 5, 2011.

1. Details of the disposition;

A. The Plaintiff is a corporation that runs a car stop business and a new commercial building sales business, and B owns 94.2% (58,500 shares) of the Plaintiff company as the representative director of the Plaintiff company.

B. From the business year 2006 to the business year 2011, the Plaintiff lent funds to B without connection with the business (i.e., accounts as “provisional payment”), and calculated the interest income on the last day of each business year as interest income, and appropriated the amount equivalent to the accrued interest under the Corporate Tax Act as interest income, and then accounted as a method of adding the accrued interest to the principal for the following business year, and accordingly, calculated the tax base amount and the amount of corporate tax for each business year.

C. Of the accrued interest accrued in the business year 2009 and accrued interest accrued in the business year 1,429,039,098 and accrued during the business year 2010, the Defendant deemed the accrued interest accrued in the business year 2009 to be accrued to B and disposed of as bonus and notified the Plaintiff of changes in the amount of income on November 5, 2012, respectively.

(hereinafter referred to as "each of the dispositions in this case")

On February 4, 2013, the plaintiff filed a request for review with the Board of Audit and Inspection, but was dismissed on August 26, 2014.

[Ground of recognition] Unsatisfy, Gap evidence 1 through 5 (including those with a satisfy number), Eul evidence 1 and 3, the purport of the whole pleadings

2. Whether each of the dispositions of this case is legitimate

A. The Plaintiff’s assertion 1) Article 11 subparag. 9-2 (b) of the Enforcement Decree of the Corporate Tax Act was newly established by Presidential Decree No. 22035 on February 18, 2010. According to Article 2 of the Addenda to the above Enforcement Decree, “this Decree shall apply from the business year beginning after the enforcement of the Corporate Tax Act Act (Act No. 9898), and the Corporate Tax Act (Act).