1. The Defendant’s imposition of global income tax amounting to KRW 312,306,150 (including additional taxes) for the year 2007 against the Plaintiff on July 1, 2012.

1. Details of the disposition;

A. The Plaintiff is a director of Australia Corporation B Ltd (hereinafter “instant Australia Corporation”) that is a sales place of Nuskin Inc., a U.S. corporation, and is a shareholder holding 10% of the shares of the said corporation (one share out of 10 shares of the issued shares).

On the other hand, the plaintiff, who has established the family head corporation of this case together with the plaintiff, was registered as the representative director of the family head corporation of this case and held 70% of the shares of the above corporation.

B. The instant Australian Corporation transferred a considerable portion of its sales to an account under the name of the Seoul Office of Seoul (hereinafter “Seoul Office”) located in Seoul building A-502, Gangnam-gu, Seoul. From 2006 to 2010, the Plaintiff received approximately KRW 3.18 billion from the instant Seoul Office’s account to 2010, and was paid KRW 38 million from the instant Australia Corporation during the same period.

C. As a result of the tax investigation on the Seoul Office, the director of the Seoul Regional Tax Office confirmed that the Plaintiff received money from the Australia Corporation and the Seoul Office as above, and found that the Plaintiff, as a resident under tax law, was not liable to pay the comprehensive income tax even after acquiring domestic and foreign earned income, did not return and pay the comprehensive income tax. The above KRW 3.18 billion as domestic earned income, and notified the Defendant of the taxation data by identifying the above KRW 3.8 billion as foreign earned income.

On July 1, 2012, the Defendant notified the Plaintiff of the foregoing taxation data: (a) the global income tax of KRW 312,306,150 (including additional taxes); (b) global income tax of KRW 315,01,400 (including additional taxes); (c) global income tax of KRW 292,931,170 (including additional taxes); and (d) global income tax of KRW 309,208,420 (including additional taxes); and (c) global income tax of KRW 309,208,420 (including additional taxes) for the year 2007.

E. The Plaintiff appealed and filed an appeal, but November 4, 2013.