1. Of the judgment of the first instance court, the part against the plaintiff that revokes the disposition below shall be revoked.

The defendant on March 2, 2010.

1. On March 2, 2010, the Plaintiff initially filed a claim against the Plaintiff for the imposition of corporate tax of 304,835,980 (including additional tax of 97,760,051) for the business year 2006, corporate tax of 11,404,679,270 (including additional tax of 3,721,339,800) for the business year 2007, corporate tax of 6,984,570,510 (including additional tax of 1,672,080,048) for the cancellation of both the imposition of corporate tax of 2008 and the notice of change in income amount in the attached list. The court of first instance dismissed all the above claim of the Plaintiff.

Accordingly, the Plaintiff filed an appeal, and the lower court partially accepted the Plaintiff’s appeal and revoked the imposition of penalty tax for the business year 2006 and the imposition of penalty tax for the business year 2007, and dismissed the remainder of the Plaintiff’s appeal

As to this, the Plaintiff filed an appeal. The Supreme Court reversed the part against the Plaintiff prior to the remanding of the judgment below on the notice of change in the income amount in the annexed list and remanded it to this court, and all remaining appeals were dismissed.

Accordingly, the scope to be tried by this Court shall be limited to the notification of change in the income amount stated in the separate sheet, which is the reversed part.

2. Details of the instant disposition

A. The Plaintiff is a company established around December 199 as the main business of manufacturing and selling complete medicine, such as B (B), C (B), D (B), E (B (B), etc.

B. The Plaintiff filed corporate tax for the pertinent business year by appropriating expenses for business activities, entertainment expenses, sales promotion expenses, publicity expenses, etc., which are alleged as ① payment of cash (hereinafter “cash payment”) or ② payment of merchandise coupons, etc. (hereinafter “payment of merchandise coupons”) or ③ payment of meal expenses, etc. on behalf of the Plaintiff (hereinafter “payment of food expenses”) in order to promote the sales of drugs and promote the collection of sales proceeds as follows.

Classification, cash in the year 2006 is the sum of 2008.