1. On November 10, 2009, the Defendant’s statement of rejection disposition against the Plaintiff each is written.

1. Details of the disposition;

A. The Plaintiff was a previous listed corporation, which was engaged in banking business. On December 1, 2005, the Plaintiff was incorporated into a complete subsidiary of one Financial Branch Co., Ltd. (hereinafter “one Financial Branch Co., Ltd.”) due to a comprehensive stock transfer on or before December 1, 2005, and the Plaintiff’s share certificates were delisted since one Financial Branch Co., Ltd. was newly listed on December 12, 2005.

B. The Plaintiff granted stock options to its executives and employees, and granted one-way stock option after the Plaintiff’s stock certificates were delisting.

C. The Plaintiff’s officers and employees exercised stock options from 2006 to 2008.

One Bank of Korea paid cash to them in accordance with the difference settlement method, and the Plaintiff has compensated for one Bank of Korea's KRW 12,807,106,040 in the business year 2006, KRW 6,306,741,140 in the business year 2007, KRW 5,126,881,626 in the business year 2008, but when filing a corporate tax return, it was not included in the calculation of losses.

On September 28, 2009, the Plaintiff filed a claim for correction with the Defendant to the effect that the amount of the preservation of the instant case would be included in deductible expenses, such as the statement on the refusal disposition of the request for correction in the annexed sheet, but the Defendant rejected the claim for correction on November 10, 2009 on the ground that the amount of the preservation of the instant case could not be subject to special taxation pursuant to Article 15 of the former Restriction of Special Taxation Act (amended by Act No. 9272, Dec. 26, 2008; hereinafter the same)

(hereinafter referred to as the "disposition of this case"). / [Grounds for recognition] The fact that there is no dispute, Gap evidence Nos. 1, 3 through 6 (including branch numbers), and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. (1) The Plaintiff’s assertion (1) The preservation amount of the Plaintiff’s assertion is a kind of “work cost” that the Plaintiff is required to pay in kind (stocks) bonus to its officers and employees, and is prescribed by Presidential Decree No. 22035, Feb. 18, 2010.