1. The instant lawsuit shall be dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. On July 9, 2013, the Defendant: (a) appropriated the sales revenue of “Baki”, a U.S. corporation, as a deposit for foreign currency goods; (b) appropriated the sales revenue of “Baki” in the U.S. corporation, and treated it as if it repaid to the supplier; (c) included KRW 7,184,765,40, which was deducted from the Plaintiff’s account as the Plaintiff’s relative, in the gross income of Nonparty Company C; (d) disposed of it as bonus to the Plaintiff, the representative director of the Nonparty Company, and (e) issued a notice of change in the income amount (hereinafter “instant notice of change in income amount”).

B. On September 30, 2013, the Plaintiff reported and paid KRW 2,390,684,490 to the Defendant in 2008 in accordance with the purport of the instant notice of change in the amount of income, and filed a request for correction seeking refund of KRW 2,367,40,000 among them on December 30, 2013, but the Defendant rejected the request.

[Ground of recognition] Facts without dispute, Gap evidence 1, Gap evidence 2-1, Eul evidence 1, Eul evidence 1, the purport of the whole pleadings

2. 관계 법령 ▣ 소득세법 시행령 제192조(소득처분에 따른 소득금액변동통지서의 통지) ① 「법인세법」에 의하여 세무서장 또는 지방국세청장이 법인소득금액을 결정 또는 경정함에 있어서 처분(「국제조세조정에 관한 법률 시행령」 제25조 제6항에 따라 처분된 것으로 보는 경우를 포함한다)되는 배당ㆍ상여 및 기타소득은 법인소득금액을 결정 또는 경정하는 세무서장 또는 지방국세청장이 그 결정일 또는 경정일부터 15일내에 기획재정부령이 정하는 소득금액변동통지서에 의하여 당해 법인에게 통지하여야 한다.

Provided, That in case where the location of the corporation concerned is not clear or it is impossible to serve the notice, it shall be notified to the stockholder concerned and to the resident who has received the disposition of the bonus or other income.

3. This safety defense.