1. Revocation of a judgment of the first instance;

2. The Defendant’s corporate tax attributed to the Plaintiff on January 10, 2014 for the business year of 2009.

1. Details of the disposition;

A. The Plaintiff, as an educational foundation under the Private School Act, operated the Yeongdeungpo Motor Vehicle Research Institute and the North Korean Motor Vehicle Research Institute for Profit-making business. The Plaintiff’s business year was the previous year.

3.1. From January to that year; and

2. up to 28.

B. On March 26, 1998, the Plaintiff sold for 43,401,370,000 Won and for 45,537,765,880 Won on January 5, 199, respectively, the Plaintiff included an amount equivalent to KRW 88,939,135,880, which is the difference between the above sales price and the book value as a tangible asset disposal profit at the time of filing a corporate tax for the business year 1999, as well as an amount equivalent to KRW 57.9 billion, which is the difference between the book value and KRW 88,939,135,880, as well as an amount equivalent to KRW 54.7 billion among them, as a reserve for essential business purposes, and

C. After that, when filing a corporate tax return for the business year 2004, the Plaintiff included KRW 47,366,691,532 not used for the proper purpose business until the fifth anniversary of the end of the business year 1999, among the proper purpose business reserve funds included in the deductible expenses as above, included in the gross income by appropriating 46,507,61,532 not used for the proper purpose business as the non-business profit in the business year 2004, and at the same time 46,507,610,8

In addition, when the plaintiff returns the corporate tax in the business year 2009 at another city, 41,412,023,590 won not used for the proper purpose business until the fifth anniversary of the end of the business year 2004, among the proper purpose business for the proper purpose business established in the business year 2004 as above, was included in the gross income by appropriating it as the non-business profit in the business year 2009, and at the same time 38,380,413,50 won as the proper purpose business reserve fund for the proper purpose business, and

(See Attached Form 1). (e)

The director of the Seoul Regional Tax Office for this year from June 19, 2013

8.3. The amount of earnings accrued from the reserve fund for proper purpose business not used within five years after conducting an integrated investigation into the corporate tax system against the plaintiff shall be excluded from the income subject to the establishment of the reserve fund.