1. Of the plaintiff A's lawsuit, the part concerning the revocation of the disposition rejecting the application for rectification of wage and salary income tax for the year 2008 and the year 2009, and the plaintiff.

1. Details of the disposition;

A. Plaintiff A is a public official belonging to Daegu Metropolitan City; Plaintiff B is a public official belonging to the Seo-gu Office of Daegu Metropolitan City.

The Plaintiffs were dispatched to the Organizing Committee for the 201 Daegu 201 World Cup Daegu (hereinafter referred to as the “Organizing Committee”) and was paid the contingent expenses and activity expenses (hereinafter referred to as the “instant allowances”) from the Games assistance positions during the period of secondment as follows. The instant allowances were not added to the year-end tax settlement based on the determination as non-taxable income.

Plaintiff

The period of secondment A from January 2008 to June 59, 2012, KRW 400,000 B from January 2009 to October 32, 2011, KRW 436,860

B. On June 10 to July 26, 2013, the Safety and Administration verified the omission of the report on wage and salary income tax on the instant allowances, and notified the Daegu Metropolitan City Mayor of the year-end tax settlement and the payment of unpaid income tax.

On December 10, 2013, the Daegu Metropolitan City Mayor sent to the Plaintiffs an official document stating that “The dispatched public official received various taxation allowances from the dispatching agency, etc. by December 27, 2013, a revised return and payment for year-end tax settlement shall be made by December 27, 2013.”

C. Around December 2013, the Plaintiffs filed a revised tax settlement for the instant allowances, and Plaintiff A paid the labor income tax accrued from 2008 to 2012, and Plaintiff B paid the labor income tax accrued from 2009 to 2011 respectively.

On April 16, 2014, the Plaintiffs: (a) deemed that the instant allowance was paid to a person mobilized under the law pursuant to Article 12 subparag. 3 (b) of the Income Tax Act, and constitutes non-taxable income; and (b) accordingly, filed a request for correction to the Defendant for the refund of the labor income tax paid after filing a revised return (Plaintiff A9,142,220, Plaintiff B, B4,878,050) as stated in attached Table 1’s request for correction.

E. On June 10, 2014, the Defendant notified the Plaintiff A, and the Plaintiff B, on June 11, 2014, refusing a request for correction for the following reasons:

hereinafter referred to as "the case."