1. Of the instant lawsuit, the part concerning the information listed in Section 4-A, Paragraph 3, and Paragraph 5, of the attached list of information.

1. Basic facts

A. On July 20, 2013, the Plaintiffs passed the secondary examination for certified tax accountants qualifying examination (hereinafter “instant examination”) on July 20, 2013, but failed to pass the examination.

The first test for the announcement of the place of examination for the division, and the announcement of the successful applicants on the examination date;

3. 18. (Monthly) 09:00 to 3.

3. A direct choice at the time of receipt of an application for 27:00: (1) Financial affairs: (2) Tax-related Acts (including the Framework Act on National Taxes, the National Tax Collection Act, the Punishment of Tax Evaders Act, the Income Tax Act, the Corporate Tax Act, the Value-Added Tax Act and the Adjustment of International Taxes Act)

4.27.(Land).

5.29.(d)The second test;

(3) One copy of tax law (the Framework Act on National Taxes, the Income Tax Act, the Corporate Tax Act, the Inheritance Tax and Gift Tax Act). (4) Two copies of tax law (the Value-Added Tax Act, the Individual Consumption Tax Act, the Restriction of Special Consumption Tax Act, the Local Tax Act, the Framework Act on Local Taxes, and the Restriction of Special Local Taxation Act concerning acquisition tax, property tax and registration license tax on registration).

7.(Land) 0.10.10 (Land)

(b) The 50th certified tax accountant qualifying examination was implemented as follows:

Examination for primary test - A successful applicant shall be selected who has earned a score of at least 40 out of 100 on each subject, excluding English subject, with an overall average of at least 60 out of 100 on each subject excluding English subject - a secondary test that is selected as a successful applicant, with an overall average of at least 40 out of 100 on each subject, with an overall average of at least 60 on each subject, with an overall average of at least 60: Provided, That where the number of successful applicants with an score of at least 40 on each subject with an overall average of at least 60 is less than the minimum number of successful applicants, successful applicants shall be determined in the order of higher average points on all subjects from among those with an score of at least 40 on each subject

(c) Methods of deciding successful examinees' qualifying examinations shall be as follows:

1 Tax accountants, 49 times 2012, exempt from the primary examination.