1. Corporate tax of 281,143,240 (including additional tax) imposed on the Plaintiff on May 2, 2012, 2008, and the business year of 2009.

1. Details of the disposition;

A. The Plaintiff, a company established for the purpose of real estate sale and sale business, etc., newly constructed and sold 905 apartment units from April 2007 to September 2007 (hereinafter “instant apartment units”), and 857 households from among the instant apartment units from June 2007 to December 2009.

B. However, around February 2009, some of the buyers of the apartment of this case claimed against the Plaintiff that the sales contract was revoked on the grounds of the Plaintiff’s failure to comply with the duty to notify the existence of a nearby military shooting range or active deception, and filed a civil lawsuit claiming the return of the already-paid sales price or claiming damages, and subsequently, the same lawsuit was filed until November 2009.

Accordingly, the Plaintiff calculated the sales rate, excluding the sales price of the households expected to be cancelled, and then reported corporate tax for the business year 2008 and 2009 by calculating the sales proceeds (sales) and the sales cost (sales cost).

(Sales rate shall be calculated by dividing the total sum of the sale prices of the units in lots by the estimated sale prices of 905 households, and the sale proceeds shall be calculated by multiplying the estimated sale prices of 905 households by the sale rate and the construction progress rate).

On May 2, 2012, the Defendant: (a) calculated sales rates and sales proceeds based on the sales price of 857 households actually sold; and (b) calculated sales proceeds and sales proceeds, with the prediction of cancellation of sales contracts, and thus, cannot calculate sales rates and sales proceeds, excluding sales proceeds for those households; and (c) notified the Plaintiff of the correction of corporate tax of 281,143,240 (including additional tax) for the business year 2008, corporate tax of 2009, corporate tax of 12,214,545,740 (including additional tax) for the business year 209.

(hereinafter “each disposition of this case”) D.

On July 31, 2012, the Plaintiff filed a tax appeal with the Tax Tribunal on November 30, 2012 upon filing an objection, but the Plaintiff dismissed the decision on May 21, 2015.