1. Of the judgment of the court of first instance, the part against the plaintiff falling under the order to revoke below shall be revoked.

1. Details of the disposition;

A. The Plaintiff (formerly: C Co., Ltd.) is a corporation established on March 16, 2006 for the purpose of manufacturing and selling ship structures.

B. As a result of the consolidated investigation of corporate tax against the Plaintiff from April 14, 2014 to May 2, 2014, the Defendant omitted the sales amount of KRW 674,440,00 (hereinafter “the omitted sales amount”) in total from April 14, 2014 to May 2, 2014, and determined that the omitted sales amount of KRW 1,206,00 in the Plaintiff’s corporate tax return from 2006 to 2008, and KRW 487,324,100 in the year 207, and KRW 185,913,90 in the year 2008 (hereinafter “the omitted sales amount”).

C. Accordingly, on June 5, 2014, the Defendant notified the Plaintiff of the change in the amount of income in KRW 1,464,60 in 206, KRW 89,523,440 in 207, and KRW 48,352,490 in corporate tax in 2008 (hereinafter “instant disposition of imposing corporate tax”). On the other hand, the Defendant disposed of the omitted amount as a bonus in B as a bonus in the instant disposition of KRW 1,206 in 2006 (hereinafter “instant disposition of income”). The Defendant notified the Plaintiff of the change in the amount of income in KRW 1,206 in 206, KRW 324,100 in 207, KRW 487,324,100 in 207, KRW 185,913,90 in 208.

The notice of the change in the amount of income in this case shall be given "the notice of the change in the amount of income in this case", and if the notice of the omission in sales in a specific business year, the imposition of corporate tax, and the notice of the change in amount of income in this business year is referred to

D. On August 29, 2014, the Plaintiff filed an appeal with the Tax Tribunal seeking the revocation of the disposition of the instant corporate tax and the notice of change in the amount of income. On June 19, 2015, the Tax Tribunal rendered a decision that “B shall re-examine whether or not B renounced the amount of the instant tax for the purpose of returning the omitted amount of sales, and, as a result, rectify the notice of change in the tax base, amount of tax, and amount of income.”

E. The Defendant conducted a reinvestigation from June 29, 2015 to July 17, 2015 in accordance with the foregoing decision, and notified the Plaintiff of the result of reinvestigation that the instant disposition of imposing corporate tax and the notice of change in the amount of income was justifiable on August 3, 2015.