1. The Defendant imposed customs duties, additional duties, value-added taxes, and additional duties on the Plaintiff.

1. Details of the disposition;

A. On November 1, 1989, the Plaintiff is a foreign-invested enterprise established by Triter Loer L.P. (hereinafter “TWEC”) that is a U.S. enterprise by investing 100% in 100%, and is aimed at the import of film and video products and domestic distribution business.

【Post, due to the restructuring of TEC, the Plaintiff’s shareholder company is Warer Bros. Ethterta Management Investment Co., Ltd. (hereinafter “WBEI”).

(b) b)

On December 1, 1999, the Plaintiff entered into a franchise agreement (hereinafter “instant agreement”) with TWEC with respect to distribution activities in the Republic of Korea, such as motion pictures and videos. According to the instant agreement, the Plaintiff is obligated to perform distribution activities (such as import of motion pictures, etc., domestic deliberation, translation, editing, transportation of films, advertisement, etc.) of motion pictures, etc. in Korea by obtaining the right to a domestic distribution screening of motion pictures, etc. from LWEC, which is a license holder, and pay royalties calculated in the following manner:

Latti = The Plaintiff’s total sales 】 85% interesting to a certain ratio of 20 billion won 】 87.5% interesting to 22.5 billion won above 20 billion won, 90% interesting to 22.5 billion won, 90% interesting to 22.5 billion won, and 92.5% when exceeding 25 billion won.

- Distribution costs as set out in the instant contract are:

- Advertising and publicity expenses: All costs and expenses related to the display of a film, ice and caption, and other expenses: transportation expenses, relevant taxes, deliberation expenses, film-related association expenses, expenses, expenses incurred in the modification and coordination of a film performed to meet the conditions required for film rating in the contract area, expenses incurred in the verification of the number of theaters, and social expenses for the press and exhibitors, other than exhibition halls;

C. Thereafter, as of March 31, 2003, TWEC’s status as Licensor under the instant contract was succeeded to WBEI, but is a U.S. business entity.