1. The Defendant reverted to the Plaintiff on April 8, 2016 the global income tax of KRW 233,750 (including additional tax) for the year 2008 and the tax amount for the year 2009.

Details of the disposition

From July 25, 2005, the Plaintiff served as a general manager of the B Company (hereinafter referred to as the “instant Company”) at the State of Qatar (hereinafter referred to as “Satar”).

From March 4, 2015 to November 27, 2011 of the same year, the director of the Central Regional Tax Office of China: (a) conducted an individual consolidated investigation on the Plaintiff; (b) “the Plaintiff constitutes a resident prescribed by the Income Tax Act; (c) from 2008 to 2013, the Plaintiff omitted a report on global income tax on the Plaintiff, which is the disposition authority, on the aggregate of the amounts remitted to Korea from 29 million won in 2008 to 2013 million won in 209; (d) KRW 159 million in 209; (e) KRW 159 million in 201; (e) KRW 761 million in 201; (e) KRW 68 million in 208; and (e) KRW 113 million in 203; and (e) KRW 2013 in 203.

On April 8, 2016, the Defendant: (a) deemed that the Plaintiff omitted the global income tax return on tar’s benefits; and (b) determined and notified the Plaintiff of global income tax of KRW 233,750 (including additional taxes); (c) global income tax of KRW 122,90 (including additional taxes); (d) global income tax of KRW 40,614,930 (including additional taxes); and (c) global income tax of KRW 367,680,750 (including additional taxes); and (d) global income tax of KRW 310,760,220 (including additional taxes); and (e) global income tax of KRW 11,768,470 (including additional taxes) for the year 2013, as global income tax of KRW 2012 for the year 2013.

(2) The Plaintiff’s assertion as to the legitimacy of the instant disposition was made on July 25, 2005, and since the Plaintiff had been working as a general manager of the instant company on July 25, 2005, most of 2008 through 2013 years, the taxable year of the instant disposition, and thus, was partly amended by Presidential Decree No. 26067, Feb. 3, 2015; hereinafter referred to as the “former Income Tax Act”).