1. Disposition of imposition of corporate tax of KRW 293,570,230 against the Plaintiff on June 2, 2014 and disposition of imposition of KRW 293,570,230 against the Plaintiff on June 2, 2012.

1. Details of the disposition;

A. The Plaintiff is a corporation established on November 5, 2010 and engaged in the Bospering Institute business, the entrance training institute business, and the Plaintiff’s representative director.

B. As a result of the consolidated investigation of corporate tax against the Plaintiff from March 11, 2014 to April 19, 2014, the director of the Central District Tax Office confirmed that the Plaintiff omitted the cash sales of KRW 1,091,00,000 in 201 and the credit card sales of KRW 1,091,000 in 201 and 2012 when he/she filed a return of corporate tax in 201 and 2012, he/she notified the Defendant of the inclusion of the inclusion of the amount of KRW 1,091,00,000 in deductible expenses and the amount of KRW 1,091,00 in 20,029,000 in 20 as bonus for each representative director and B in 2012, the difference between the Plaintiff’s filing amount of corporate tax and the amount of income in the account book kept by the Plaintiff and the amount of expenses in 200,000 in deductible expenses and the amount of 3000.

C. Accordingly, on June 2, 2014, the Defendant notified the Plaintiff of the rectification of KRW 293,570,230 of corporate tax for the business year 201, and KRW 193,352,120 of corporate tax for the business year 2012 (hereinafter “instant disposition of imposition of corporate tax”), KRW 1,091,407,528 of the year 2011, and KRW 1,029,407,006 of the amount of income as bonus for the representative director B, and notified the change in the amount of income.

(hereinafter referred to as “instant notice of change in income amount”). D.

On December 31, 2014, the Plaintiff filed a request for examination with the Commissioner of the National Tax Service on December 31, 2014. On December 30, 2015, the Commissioner of the National Tax Service rendered a decision that “The change in the amount of income shall be notified by subtracting KRW 22,929,274, and KRW 93,780,80 from the representative disposal amount from the bonus disposal amount, and the remainder shall be dismissed.”

E. Accordingly, in accordance with the purport of the above decision, the Defendant corrected ex officio the amount of KRW 11,201,831, which was included in double sales of the stores among the corporate tax for the business year 2012, and corrected the amount of KRW 11,201.