1. The Defendant imposed penalty tax on the Plaintiff on May 1, 2012, as set forth in attached Table 1.

1. Details of the disposition;

A. On May 14, 2001, the Plaintiff engaged in medical services by opening a business of “BP” (hereinafter “the instant exclusive business place”) and established and operated network hospitals and the places of business of cosmetics retail businesses, including C, D, E, F, and G, a medical specialist to be imposed, together with “HP”, “I”, “J”, as indicated in the following table 1: business registration was made in the name of C, D, E, F, and G.

HP (K) on April 1, 2002, the business owner of the place of business (business registration number) in the name of the opening date of the business, CI (L) on April 1, 2003, DI (N) HHH (O) on August 14, 2007, EI (P) on March 14, 2008, EI (P) BP (S) on May 1, 2009, FJ (R) BP (S) on November 1, 2010.

B. From March 8, 2012 to April 16, 2012, the director of the Seoul Regional Tax Office confirmed the omission by the Plaintiff in filing a return on the entire amount of the Plaintiff’s income in the instant single place of business and the entire amount of the Plaintiff’s share in the instant joint place of business, and notified the Defendant of the duty to taxation data to impose tax including an unfair under-reported additional tax and additional tax for unfaithful payment.

C. Accordingly, on May 1, 2012, the Defendant notified the Plaintiff of the correction of the global income tax of KRW 194,216,590, global income tax of KRW 350,086,950, global income tax of KRW 2009, global income tax of KRW 336,85,555,550, and global income tax of the year 2010, respectively.

In the case of each of the above dispositions, the imposition of penalty taxes for unlawful underreporting relating to the joint business of this case (hereinafter “disposition of imposition of penalty taxes for unlawful underreporting”) and the imposition of penalty taxes for unfaithful additional tax for unfaithful negligence (hereinafter “disposition of imposition of penalty taxes for unfaithful negligence”). In the case of referring to the imposition of penalty taxes for unlawful underreporting and the imposition of penalty taxes for unfaithful negligence