1. Disposition of imposition of KRW 400,262,724 of the corporate tax for the business year 2005, March 29, 201 against the Plaintiff by the Defendant, and the disposition of imposition of KRW 10,262,724 on May 12, 2011.

1. Details of the disposition;

A. On March 28, 1967, the Plaintiff is a medical corporation established on March 28, 1963, Jung-gu, Seoul, as its principal office, 302-1.

On January 3, 1995, the Plaintiff established an Nowon-gu Branch Hospital in Seoul Special Metropolitan City, Nowon-gu, 280-1.

B. The Plaintiff did not apply the temporary tax credit for investment, but reported and paid corporate tax for the business year 2005 or 2007.

The plaintiff filed a request for correction on or around March 2007, and received a refund equivalent to the amount of temporary investment tax on or around November 2007.

The plaintiff applied the temporary tax credit for investment to pay corporate tax for 2008 business year.

C. On March 29, 2011, the Defendant revised and notified the Plaintiff of KRW 546,158,490 (including additional taxes), corporate tax of KRW 380,429,250 (including additional taxes), corporate tax of May 12, 2011, corporate tax of KRW 336,058,850 (including additional taxes) for the business year 2007, and corporate tax of KRW 252,680,190 (including additional taxes) for the business year 2008.

The Plaintiff filed an appeal on June 20, 2011, and received a decision from the Tax Tribunal on April 20, 2012 that “The portion of an additional tax for unfaithful payment is revoked and the remainder of the claims are dismissed”.

Accordingly, on June 5, 2012, the defendant revoked and refunded the part of the erroneous payment for arrears among the correction notice as of March 29, 2011 and May 12, 2011 to the plaintiff.

(hereinafter referred to as “instant disposition”). (e) The remaining parts of the cancellation are as follows.

The calculation details of the tax amount for the business year 2005 through 2008 shall be as shown in the attached Table.

[Ground of recognition] Evidence Nos. 1 through 7, Evidence Nos. 1 and 2 (including paper numbers), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. (1) The Plaintiff’s assertion (1) that the establishment of the Nowon District Hospital was made by a national under Article 130(1) of the Restriction of Special Taxation Act (amended by Act No. 6359, Dec. 29, 2001; hereinafter “the Restriction of Special Taxation Act”) that was amended by Act No. 6359, Dec. 29, 190.