1. The Defendant’s refusal of correction of KRW 4,510,552,00, the corporate tax for the business year of 2009 owed to the Plaintiff on April 3, 2013, is 58.

1. Details of the disposition;

A. From 2005 to 2012, the Plaintiff newly built and sold the 201,494 household units on the 201, the 2005, the 479-1, and the 201, the 179-1, and the 201 parcel of land.

B. The Plaintiff calculated the rate of work progress and the rate of sale in lots with respect to the construction and sale of the instant apartment from the business year of 2005 to the business year of 2012 on the basis of this, and reported and paid corporate tax from the business year of 2005 to the business year of 2012. The Plaintiff suffered losses due to the initial high-quality maintenance expenditure, such as loans for land acquisition, etc. during the business year of 2005 and 2006, and the income amount was entirely deducted as a loss carried forward in the business year of 2007 and 2008, while the Plaintiff reported and paid corporate tax of 10,557,000,000 in the business year of 209 to the business year of 209, 2010, 2011

C. From December 20, 2005 to April 28, 2006, the Plaintiff cancelled the relevant sales contract from January 6, 201 to September 15, 201, the 181 household that entered into a sales contract (hereinafter “instant cancellation”) from December 20, 2005 to April 28, 2006.

(hereinafter “Cancellation of the instant sales contract”). D.

If the Plaintiff reflects the cancellation effect of the instant sales contract retroactively, the Plaintiff’s corporate tax attributed to the business year 2009 should be reduced by KRW 4,510,552,00, and on October 4, 2012, filed a request for correction to the Defendant to refund the amount of corporate tax equivalent to the same amount.

E. On November 8, 2012, the Defendant dismissed a request for correction filed by October 4, 2012, based on Article 45-2(3) of the former Framework Act on National Taxes (amended by Act No. 12848, Dec. 23, 2014; hereinafter the same) on the ground that the proceeds from sale and the proceeds from sale changed following the cancellation of the sale contract should be reflected in the profit and loss of the business year in which the date of cancellation of the sale contract falls, and the Plaintiff’s request is identical to the Defendant on November 30, 2012.