1. On January 11, 2016, the Defendant paid additional tax on global income tax for the year 2010 owed to the Plaintiff on January 11, 201.

1. Details of the disposition;

A. B is the actual owner of each dental hospital affiliated with C, and the Plaintiff is the president of the Dental Hospital (which was opened on February 19, 201 and closed on December 201; hereinafter “instant hospital”) pursuant to an agreement with B, and is a worker who received approximately 20% of the monthly sales and provided labor.

B. After completing the business registration of the instant hospital in its own name, the Plaintiff reported and paid to the Defendant the global income tax of KRW 255,759,660 (including penalty tax of KRW 100,207), the global income tax of KRW 260,227,350 (including penalty tax of KRW 36,357, the additional tax of KRW 492,381), which reverts to July 2, 2012, as global income tax of KRW 260,227,350 (including additional tax of KRW 36,357, the additional tax of KRW 492,381) on May 31, 2011.

(hereinafter referred to as “the already paid tax amount of the Plaintiff”). (c)

The Seoul Southern District Public Prosecutor's Office notified the Seoul District Public Prosecutor's Office of the investigation results such as omitting cash revenue sales using the disguised business operator B.

The director of the Seoul Regional Tax Office, after conducting a tax investigation on B, corrected the amount of income reflecting the omission amount of sales by each dental hospital affiliated with C as the actual business income of B, and then deducted the amount of extra pay to the nominal business operator, including the plaintiff, from the necessary expenses, and notified the tax office including the defendant of earned income data of the nominal business operator including the plaintiff.

Accordingly, on January 11, 2016, the Defendant notified the Plaintiff of the correction and correction of global income tax of KRW 313,746,970 (including additional tax on negligent tax returns of KRW 36,84,222, additional tax on additional tax of KRW 92,681,642), global income tax of KRW 272,348,870 (including additional tax on negligent tax of KRW 34,108,179, additional tax on additional tax of KRW 67,69,799) for the year 2010 as global income tax on earned income.

(hereinafter referred to as “the Plaintiff’s delinquent tax amount.” Meanwhile, the Defendant is attributed to the year 2010 and 2011, which the Plaintiff reported on the ground that the Plaintiff was an actual business operator.