1. On October 2, 2013, the Defendant: (a) on October 2, 2013, with respect to the Plaintiff, KRW 117,314,30 as global income tax for the year 2009; and (b) on October 2, 2010 as global income tax for the Plaintiff.

1. Details of the disposition;

A. From October 15, 2007, the Plaintiff operated a C Hospital (hereinafter “instant hospital”) in Yeongdeungpo-gu Seoul Metropolitan Government (hereinafter “instant hospital”). From February 27, 2012, the Plaintiff moved its place of business to Songpa-gu D to change its trade name, and completed the global income tax return from 2009 to 2011 as follows.

The tax base of the total amount of the revenue for the year to which the year belongs (won) shall be 2009 4,960,714,974 418,078,605 134,271,342010 5,206,199,492 435,284,284, 211, 138,972,56413,927,927,950,950, 120,329,170, 26, 215, 209 and 14,094,865,056973,691, 691, 299, 459,115

B. The Defendant: (a) conducted a tax investigation on the Plaintiff on July 2, 2013 to August 8, 2013; (b) determined that the Plaintiff omitted the amount of revenue (252,019,313, 153,026,335, and 92,540,908, the amount reverted to the year 2009) as a result of comparing the Plaintiff’s global income tax return with the source tax return of non-life insurers, bus taxi and local mutual aid associations, etc. among the amount of insurance benefits received; (c) and (d) notified the Plaintiff of the amount of revenue omitted (17,314,330, the amount reverted to the year 2009, the amount reverted to the year 2010, the amount reverted to 30,909,100, and the amount reverted to the year 2010,640, respectively.

(hereinafter referred to as the “instant disposition”). The amount of the total revenue of the year to which it belongs (including the original tax base) added to the tax base for the year to which it belongs (including the original tax base), shall be 70,009; 5,212,734, 287 652,097, 918 117,314,314, 330 5,359,225,227 58,310,546 70,909, 20114,067,014,510,510, 264,972,640,010,640,640, 14,638,638,624, 6241, 505, 381, 10426, 2370

C. On November 6, 2013, the Plaintiff appealed and filed an appeal with the Tax Tribunal. On July 4, 2014, the Tax Tribunal rendered a decision to the effect that “On the basis of the amount of insurance benefits paid to the Plaintiff and the amount of tax returned by the Plaintiff, re-audits the omitted income, and rectifys the tax base and tax amount according to the result.”

After re-audit according to the above decision, the Defendant’s tax base and tax amount identical to the instant disposition against the Plaintiff on August 22, 2014.