1. Claim revocation of the imposition of individual local income tax (including additional tax) for the year 2015 among the instant lawsuit.

1. Details of the disposition;

A. Party B Co., Ltd. (hereinafter “instant company”)

(2) On February 12, 2015, the company established for the purpose of farming, processing, and selling agricultural and fishery products, and the Plaintiff is registered as representative director in the corporate register. (2) The Plaintiff stated that the Plaintiff holds 40,800 shares (51%) out of 80,00 shares issued by the instant company in the corporate register as of the business year 2015.

B. 1) The head of Seo-gu District Tax Office, the head of the tax office having jurisdiction over the instant company, confirmed that the instant company failed to file a corporate tax for the business year 2015, and determined the corporate tax amount for the business year 2015 by including the estimated income of KRW 71,469,496, and then disposed of KRW 71,469,496 as the representative director of the instant company. Accordingly, on September 1, 2017, the Defendant added the above recognized amount of KRW 71,469,496 to the amount of income attributed to the Plaintiff in 2015, the amount of global income tax for the year 2015 and the amount of KRW 9,150,050 (including additional tax) and the amount of individual local income tax for the year 2015 (hereinafter referred to as the “amount of global income tax for the year 2015”) to be imposed on the Plaintiff.

3) The Plaintiff dissatisfied with each of the dispositions of this case and filed an appeal with the Tax Tribunal on December 6, 2017, but the Tax Tribunal dismissed the Plaintiff’s appeal on June 29, 2018. (c) The Cheongju District Court (No. 2015Dadan1626) (No. 1) was the representative director of the instant company on June 21, 2016.