1. The Defendant imposed corporate tax of KRW 5,034,01,810 on the Plaintiff for the business year of 2008 on September 3, 2012, and KRW 4,128.

Basic Facts

A. On May 25, 1995, the Plaintiff was established for the main purpose of the foreigner-only casino business and then was a corporation that operated the current casino business and construction business by comprehensively taking over the construction sector of the Pakistan Construction Industry, Inc., a related company, on November 1, 2005.

B. On January 25, 2006, the Plaintiff, on January 25, 2006, entered into a settlement agreement with AS-learning Co., Ltd. (hereinafter “AS-learning”), a new construction and sale of the apartment on the ground (hereinafter “instant project”).

(2) On April 24, 2006, the Plaintiff entered into a contract for construction works (Evidence 10) in total amount of KRW 33,650,196,000 between APP and APP bargaining on April 24, 2006. (2) APPP borrowed KRW 4 billion from PPPPP mutual savings banks on December 20, 207. On the same day, the Plaintiff entered into a contract for collateral guarantee with PPPP mutual savings banks with the guarantee limit of KRW 5.2 billion on the same day.

Als-learning paid KRW 3,972,880,80,805 out of KRW 4 billion loaned by a certain mutual savings bank (i.e., KRW 17,427,580 in six installments of KRW 3,955,453,225 in six installments of five installments), as part of the construction price, to the Plaintiff on the same day.

(A) On August 29, 2008, the Plaintiff entered into an agreement on the settlement of claims, such as construction cost, through the acquisition of the housing unsold in lots, payment in substitutes of the instant business, and the transfer of the outstanding accounts receivable (Evidence A 6; hereinafter “instant settlement agreement”).

In conclusion, the key contents of Article 2 (Opening of Business) are as follows: A.S. 1) Als-learning is 7,065,976,50 won as of August 29, 2008.