1. On June 24, 2013, the Defendant imposed an imposition of KRW 19,98,060 (including additional taxes) on the Plaintiff on January 2006.

1. Details of the disposition;

A. The Plaintiff is the representative director of the Plaintiff Company B (hereinafter “B”), and from January 1, 1996, leased the patent right for the waste sewage treatment device B (hereinafter “instant patent right”).

From October 1, 2005 to September 30, 2012, the Plaintiff paid the Defendant the royalty of KRW 1,807,975,000 (hereinafter “instant income”) of the instant patent from B as other income and paid the comprehensive income tax accordingly.

B. The Director of the Daegu Regional Tax Office notified the Defendant of the taxation data that “The instant income constitutes business income, given that the instant patent lending was made continuously and repeatedly.”

C. Accordingly, the Defendant notified the Plaintiff of the rectification of the global income tax in January 2006 or 2012, as stated in the “the initial tax amount” column in the attached Form “the details of taxation disposition.”

On October 1, 2013, the Plaintiff appealed and requested a trial on October 1, 2013, and on March 11, 2014, the Tax Tribunal rejected a request for a trial on the imposition of value-added tax on the first time in 2006 as the lapse of the period for request, and ② the imposition of global income tax in 2008 through 2012 was determined to re-calculated the amount of tax reduced or exempted on technology transfer income due to the change in the share of the reduced or exempted income (the total amount of income increases from other income to business income) and corrected the amount of tax, and ③ the remainder of the claim is dismissed.

E. Accordingly, the Defendant revised the global income tax amount as indicated in the “ corrected tax amount” column in the attached Form “tax disposition details.”

(hereinafter referred to as “instant disposition” for the following reasons: (a) imposition of value-added tax on January 1 through 2006; (b) imposition of global income tax in 2008 through 2012; and (c) imposition of global income tax in 2012; (b) imposition of global income tax / [based on recognition] without any dispute; (c) entry in Gap evidence 1, 2-1, 2, and 2-6 (including additional numbers); and (d) purport of the entire pleadings;

2. Whether the instant disposition is lawful

A. The plaintiff.