1. On March 21, 2016, the judgment of the court of first instance belongs to the director of the Korea Tax Service following the Defendant of the Plaintiff B corporation for the business year of 2006.

1. The reasons why this part of the disposition is used by the court are as follows, except for the dismissal or addition of the pertinent part as follows. Thus, this part of the reasoning of the judgment of the first instance is as stated in Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The "disposition of imposition as shown in attached Form 2" in attached Form 9 of the fifth judgment of the court of first instance shall be dismissed as follows:

The same disposition of imposition (attached Form 2) as stated in [Attachment 2] is included in the calculation of earnings for the business year of 2005 of the issue amount of this case, but in the case of the plaintiff B, there was no amount of tax to be paid for the pertinent business year, and the loss carried forward has been reduced due to the inclusion of the above gross income in the above calculation of earnings, which would have an impact on the amount of tax for the business year of 2006, 2007, 2008, and accordingly, the disposition of imposition such as stated in [Attachment 2] is notified

(1) The Defendants refer to the reference document of June 5, 2020 by the Defendants (this part is not an issue until the conclusion of the pleadings in this Court).

3) The judgment of the court of first instance on the following grounds: (a) imposition of corporate tax and special tax for rural development against the plaintiffs (hereinafter referred to as “instant disposition of imposition of corporate tax, etc.”); (b) notification of changes in the amount of income to the plaintiffs; and (c) notification of changes in the amount of income to the plaintiffs, including notification of changes in the amount of income; and (d) notification of the above disposition of imposition and change in the amount of income.”

The imposition disposition of each corporate tax and special rural development tax on the plaintiffs (hereinafter referred to as the "instant disposition") shall be referred to as the "disposition," and the notification of changes in the amount of income to the plaintiffs shall be referred to as the "Notification of Changes in the Amount of Income" shall be added following the fifth 20th day of the first instance judgment.

H. The Defendants’ ex officio revocation of the notice of the change in the amount of income of this case by the Defendants on May 27, 2019, when the instant court is pending.