1. The plaintiff A's claim against the director of the regional tax office, and the plaintiff B's claim against the director of the regional tax office.

Details of the disposition

C and Plaintiff A are South Korea, and their mother is Plaintiff B, and their father is D.

C, Plaintiff A, and D are shareholders of E Co., Ltd. (hereinafter referred to as “E”), and C, Plaintiff A, and D are shareholders of E Co., Ltd. (hereinafter referred to as “E”), and C, Plaintiff A, and Plaintiff A, each of 19,400 shares, D 11,200 shares), C, Plaintiffs, and D are F Co., Ltd. (hereinafter referred to as “F”).

(A) Of the total issued shares of 9,300 shares, C is a joint business proprietor with 50% equity, and on April 9, 2012, the deposit amount is KRW 850,00,000 (no rent) and the lease period is 12 months.

In addition, C, Plaintiff A, and Plaintiff B as a joint business proprietor of 30.1% of their respective shares, 39.8%, and 30.1% of their respective shares, on March 15, 2012, leased on March 15, 2012 the deposit amount of KRW 2,661 square meters of the aggregate size of H and three parcels outside Haan-gu, Mayang-gu, Mayang-gu, and Hayang-gu (hereinafter “instant land B,” referring to as “instant land ①” in common to “a dispute,” and the lease period was 70 million won (no rent) and 12 months.

(hereinafter collectively referred to as “instant lease agreement”). C and the Plaintiffs reported and paid comprehensive income tax on the amount equivalent to their respective shares out of the deemed rent calculated by multiplying each of the said deposits by the fixed deposit interest rate from 2012 to 2015, as rental income.

As a result of conducting a personal integration investigation with respect to C from April 13, 2017 to May 2, 2017, the director of the tax office having jurisdiction over the issue of land ① or the issue land ② is deemed to have leased at a low price to E or F, and accordingly, C and the Plaintiffs total amount of the rent calculated pursuant to Article 89(4)1 of the Enforcement Decree of the Corporate Tax Act (i.e., the assessed individual land price of the disputed land x 50/100 x the deposit deposit) x the difference between the fixed deposit deposit interest rate and the cost (i.e., the fixed deposit interest rate x the fixed deposit interest rate x the total amount of KRW 117,402,00 (specific calculation details are written in attached Form 1)