1. Of the instant lawsuit, the Defendant’s refusal disposition against the Plaintiff on December 5, 2017, the amount of tax carried forward for the business year 2012.

1. Details of the disposition;

A. The Plaintiff was a corporation established on February 10, 200 for the purpose of software development, sale, etc., and was operating the research institute upon recognition of the establishment of a research institute affiliated with a company on December 9, 2002 by the head of the B Association (hereinafter “instant research institute”).

B. From the business year 2012 to the business year 2016 each month, the Plaintiff disbursed KRW 4,725,58,939, out of the fixed-term retirement pension premium under the Guarantee of Workers' Retirement Benefits Act, the total amount of KRW 547,732,40 in the business year 2012, KRW 1,070,284,549 in the business year 2013, KRW 1,496,284,810 in the business year 2014, KRW 1,497,269,50 in the business year 2015, and KRW 114,017,630 in the business year 2016.

(hereinafter “Retirement Pension Contribution of this case”). C.

On October 23, 2017, the Plaintiff: (a) the retirement pension premium in this case was previously amended by Act No. 11614, Jan. 1, 2013; (b) prior to amendment by Act No. 12173, Jan. 1, 2014; (c) prior to amendment by Act No. 12853, Dec. 23, 2014; (d) prior to amendment by Act No. 13560, Dec. 15, 2015; (c) prior to amendment by Act No. 14390, Dec. 20, 2016; and (d) corresponding to personnel expenses subject to the tax credit for research and human resources development expenses pursuant to Article 10(1) of the former Restriction of Special Taxation Act; and (d) paid the remainder of the tax credit amount carried over to the Defendant by applying the tax base of corporate tax and human resources development expenses for the business year from 2012 through 2016 to 307.7

[Statement] Details of corporate tax return and request for correction (unit: original unit): the former Act of the business year.