Plaintiff 1 and three others (Attorneys Lee Jae-ho et al., Counsel for the plaintiff-appellant)

Head of the Tong Tax Office

October 10, 2013

Changwon District Court Decision 201Guhap1977 Decided August 9, 2012

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The judgment of the first instance shall be revoked. The defendant revoked the disposition of imposition of KRW 1,342,408,58 on October 2, 2010 to Plaintiff 4, to Plaintiff 3 on May 2, 201, to Plaintiff 1 on June 6 of the same month, and to Plaintiff 2 on July 27, 2008 to Plaintiff 2 on July 14, 2008 (the plaintiff reduced the purport of the claim in the trial).

1. Quotation of judgment of the first instance;

The reasoning for this Court’s explanation concerning this case is as stated in the reasoning for the first instance judgment, except for the dismissal or addition of part of the reasoning for the first instance judgment as set forth in the following Paragraph 2. Thus, this Court cited it as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. Parts to be removed or added;

A. The first instance court’s fourth page “1,574,936,760 won” (including additional tax 232,528,172 won) shall be deemed “1,574,936,760 won” (including additional tax).

(b)be added to Section 1.i.e., the following between Section 4, 6, and 7, of the first instance judgment:

[i. The Defendant revoked ex officio the part of the instant disposition, which is KRW 232,528,172, and specified the basis for calculation and calculation details of the amount of the penalty tax, and imposed the penalty tax again on December 1, 2012.”

C. Paragraph 1 of the reasoning of the judgment of the first instance [based on recognition] is added to “No. 11 and No. 12” (No. 4 of the judgment of the first instance court).

3. Conclusion

Therefore, the judgment of the court of first instance is justified, and all appeals by the plaintiffs are dismissed as it is without merit. It is so decided as per Disposition.

Judges Jin Sung-sung (Presiding Judge)