1. On July 2, 2014, the Defendant’s corporate tax of 161,789,994 won for the business year 2009 against the Plaintiff, and corporate tax of 3555 for the business year 2010.

1. Details of the disposition;

A. The Plaintiff, a corporation whose business purpose is the manufacturing business of chemical medicine, etc., is to operate manufacturing facilities at the Myeongdong-gun 656 located in the Gyeongnam-gun, Chungcheongnam-do (hereinafter “former factory in this case”), and started manufacturing from November 24, 2008, after completing the production of the previous factory on September 21, 2008, after relocating the factory facilities to the former two main factories located in salary-gun 942-1 located in the Seoul Special Metropolitan City, Chungcheongnam-gun, Seoul Special Metropolitan City (hereinafter “instant factory”).

B. Since then, the Plaintiff applied Article 85-2(3) of the Restriction of Special Taxation Act (amended by Act No. 9272 of Dec. 26, 2008 and enforced January 1, 2009; hereinafter the same) (hereinafter “instant reduction and exemption provision”), reduced corporate tax amount equivalent to 50/100 of corporate tax on the income accrued from the business of the instant factory, and reported total corporate tax amount of KRW 1,854,649,726 for each business year.

C. The Defendant, on the ground that the instant provision was enforced on January 1, 2009, and it does not apply to the Plaintiff who relocated the instant previous factory at around November 2008, issued a revised notice of July 2, 2014 to the Plaintiff, including KRW 172,779,820, corporate tax for the business year 2009, KRW 375,198,760, corporate tax for the business year 2010, KRW 571,594,70, corporate tax for the business year 201, and KRW 1,331,984,520 (including additional tax) for the business year 201.

On February 13, 2015, the Defendant issued a revised notice to the Plaintiff on February 13, 2015, as a result of the corporate integration investigation, to reduce the amount of KRW 80,235,032 (= KRW 10,989,829, KRW 19,73,618 in the business year 2010, KRW 21,367, KRW 931 in the business year 2011, KRW 28,143,654 in the business year 2012).

[hereinafter] Each corporate tax for the business year from 2009 to 2012 (including each additional tax) is as follows.