1. On June 1, 2015, the director of the tax office having jurisdiction over the defendant Youngpo Tax Office filed a claim against the plaintiff A.

A. Attached Form 2 concerning the Plaintiff Company.

1. Plaintiff A’s claim against the Head of Yeongdeungpo District Tax Office

A. On June 1, 2015, the head of the Defendant Yeongdeungpopo Tax Office denied the disposition of the Plaintiff Company (hereinafter “Plaintiff Company”) as deductible expenses, and imposed corporate tax on the Plaintiff Company (hereinafter “Plaintiff Company”) on the following grounds: (a) on four clean rooms (Clean Room, D/L 4 clean studio, string 8 string strings, string6, strings, string6,7 strings, film 6 strings, film 6 strings, and hereinafter “instant clean 30 years”); and (b) on the ground that the Plaintiff Company imposed corporate tax on the Plaintiff Company (hereinafter “Plaintiff Company”) by deeming it as being subject to the classification of the building account (30 years of service life), and imposed corporate tax on the Plaintiff Company as stated in the separate disposition related to the Plaintiff Company and the column of “amount of remaining tax after reduction or correction,” and thus, imposed corporate tax on the Plaintiff Company (hereinafter “Plaintiff Company’s retirement pay”).

(hereinafter “instant collection disposition”). / [Grounds for recognition] without dispute, entry of Gap evidence No. 8 (including provisional number), the purport of the entire pleadings

B. According to Article 23(1) of the Corporate Tax Act, Articles 26(1) and 28(1)2 of the Enforcement Decree of the same Act, and Article 15(3) [Attachment Table 5] and [Attachment Table 6] of the Enforcement Rule of the same Act, all buildings, including attached facilities, including attached facilities, shall be depreciated according to the service life and the straight line method selected and reported by the corporation within the scope of service life (30-50 years, 40 years, and 40 years), and the assets used for manufacturing chemical and chemical products in the manufacturing industry shall be reported within the scope of service life (6-10 years, 8 years, and 6 years), pursuant to the fixed rate method or the fixed-line method.