1. The Defendant imposed corporate tax of KRW 1,038,095,855 on the Plaintiff on March 28, 2013 and imposed corporate tax of KRW 768,064 for the business year of 207.

1. Details of the disposition;

A. The Plaintiff, a company established on November 1, 2004, has its head office in Gangnam-gu Seoul Metropolitan Government and engaged in wholesale business, trade business, advertising agency business, etc., and moved its head office to Asan-si C on November 5, 2007.

(hereinafter referred to as the above, the relocated head office shall be referred to as the “Relocation”). (b)

After the relocation of the headquarters as above, the Plaintiff newly employed D, E, F, and G as employees, and the Plaintiff filed a revised return on the tax amount for the business year 2007 by applying the provisions on temporary special tax reduction and exemption under Article 63-2 of the former Restriction of Special Taxation Act (amended by Act No. 8827 of Dec. 31, 2007; hereinafter “former Restriction of Special Taxation Act”) to the corporate tax amount for the business year 2007, 51.1% of the total amount of allowances received after the relocation of the relocated headquarters at the relocated relocated headquarters for the business year 2007, which is the ratio occupied by the total annual salary amount received by the Plaintiff in the total number of the total number of the Plaintiff. Accordingly, the Defendant filed a revised return on the reduction and exemption of KRW 941,808,050 out of the Plaintiff’s corporate tax amount for the business year 207.

C. Around March 2013, the director of the Central Regional Tax Office of China conducted a tax investigation on the Plaintiff, and confirmed that D, E, the Plaintiff’s employees were engaged in the manufacturing business, which was newly operated after the relocation of the headquarters, and G, F, H, and I did not work at the relocated headquarters, and notified the Defendant of taxation data to the effect that the said employees should be excluded from the relocated head office to re-determine the Plaintiff’s corporate tax reduction and exemption rate for the business year 2007.

Accordingly, on March 28, 2013, the Defendant issued a notice of correction of corporate tax 1,038,095,855 (including additional tax) for the business year 2007, which was fixed as stated in the following Table 2, as stated in the list 1:

(hereinafter "Disposition in this case") shall be based on the total annual salary (won) before the retirement date of gender-registered member, J. 2005.