1. On October 16, 2015, the Defendant imposed an accurate health insurance premium on Plaintiff A with KRW 62,648,160.

1. Circumstances and details of the disposition;

A. Plaintiff A Co., Ltd. (hereinafter “Plaintiff A”) is a company that sells electric equipment and appliances, leases equipment, etc., Plaintiff B Co., Ltd. (hereinafter “Plaintiff B”) is a company that engages in electrical construction business, etc., Plaintiff C Co., Ltd. (hereinafter “Plaintiff C”) together with the aforementioned Plaintiffs is a company that engages in wholesale and retail business of electric equipment and appliances, electrical construction business, etc.

B. After conducting a tax investigation with respect to the Plaintiff Company: (a) on the ground that the Plaintiff Company received false tax invoices from an individual entrepreneur, such as D, in spite of the absence of the fact that the Plaintiff Company received the actual services by means of pretending the purchase transaction in 2012 and 2013, the amount equivalent to the relevant input tax amount was deducted and the amount equivalent to the purchase price was corrected and notified as corporate tax was corrected and the corporate tax was corrected by denying the amount of the purchase price; and (b) on the ground that it is evident that the denied purchase price was leaked out of the company but it is unclear that the ownership is unclear, the amount equivalent to the purchase price denied as deductible expenses was reverted to the Plaintiff’s representative pursuant to the proviso to Article 106(1)1 of the Enforcement Decree of the Corporate Tax Act; and (c) accordingly, the Plaintiff Company disposed of the amount equivalent to the purchase price denied as deductible expenses as stated in the annual income disposition table

Plaintiff

A 24,756,50 won G 658,251,65,00 won 70,665,000 won for 1,085,535,000 won for 294,052,000 won for 763,647,200 won for 294,05,000 won for 294,052,000 won for 294,647,200 won for 200 won for 2012

C. On October 16, 2015, the Defendant: (a) on the ground that the amount of the income earned by the Plaintiff’s representatives constitutes remuneration for the said representatives, the Defendant imposed the settlement insurance premium on the Plaintiff as indicated in the table of the amount of each assessment of the settlement insurance premium imposed on the Plaintiff.