1. On June 19, 2014, the Defendant increased the corporate tax of 48,095,847,880 won and additional dues for the business year 2007 against the Plaintiff.

1. Details of the disposition;

A. On February 4, 2008, the Plaintiff is a legal entity that was divided and newly incorporated from DongbuTex Co., Ltd. (formerly, DongbuTex Co., Ltd.; hereinafter “DongbuT”)

B. On May 3, 2007, as a listed corporation that has produced and sold agrochemicals, fertilizers, synthetic resin, combined metal, etc., Dongbuxex Inc. (hereinafter “Dongbuxex”) was merged (hereinafter “instant merger”), a listed corporation engaged in the business of manufacturing and selling semiconductors and related equipment; pursuant to Article 84-7(1) of the former Enforcement Decree of the Securities and Exchange Act (amended by Presidential Decree No. 2005 of May 16, 2007) and Article 36-12(1) of the former Enforcement Rule of the Securities and Exchange Act (amended by Ordinance of the Ministry of Finance and Economy No. 875 of March 3, 2008), the merger rate was calculated based on the current base date of appraisal (the date of resolution of the board of directors and merger contracts for the merger and the date of conclusion of merger contracts) and the share price of Dongbux and Dongbux, as of February 15, 2007.

C. The book value of net assets succeeded from the Dong branch of the merger of this case by the Dong branch of the merger of this case was 204,660,480,068 won and the fair value (the amount calculated by subtracting the net asset decrease of 29,396,439,147 won from the fair value of the net assets of Dong branch of the merger between the corporations involved in the merger) was 29,18,474,000 won, while the Dong branch of the merger of this case succeeded to the net assets of the Dong branch of the Dong branch of the merger of this case as fair value of 592,368,777,610 won and the issue of new shares for the merger of the 299,18,474,000 won and the issue of new shares for the merger of the 592,368,777,610 won and 293,180,301,630

In the case of Dongbux, Inc, a business right of KRW 293,180,303,610, which was recorded in the process of the above merger, shall not be deemed to constitute a business right under Article 24(4) of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 20619, Feb. 22, 2008; hereinafter the same shall apply) and shall be deemed not to constitute a business right under Article 24(4) of the former Enforcement Decree of the Corporate Tax Act, and shall be included in deductible