A. On January 26, 2006, the Plaintiff constructed school facilities at its own expense with the Office of Education of Busan Metropolitan City, and reverted the ownership to the competent authority. However, while managing and operating the above facilities, the Plaintiff entered into a concession agreement for private-private investment projects under the Act on Private Participation in Infrastructure (hereinafter “Private Investment Act”) with the content that the Plaintiff would receive rent and operating expenses from the competent authority. On December 21, 2007, the Plaintiff entered into a concession agreement for private-private investment projects (hereinafter “instant concession agreement”).

B. By January 30, 2008, the Plaintiff newly constructed a tugboat elementary school, a middle school, a Geumman High School, etc. (hereinafter “instant facilities”), and provided it to each competent authority (e.g., Busan East Provincial Office of Education, the Office of Education, the Office of Education, the Office of Education for the Shipping of Busan Metropolitan City, and the Geumman High School: the Busan Northern District Office of Education, the Busan District Office of Education).

C. On November 3, 2014, the Defendant imposed a total of KRW 13,821,40 for the second term of 2010, KRW 13,821,400 for the second term of 201, KRW 13,315,180 for the second term of 201, KRW 13,315, KRW 180 for the first term of 201, KRW 13,06,230 for the second term of 201, KRW 12,524, KRW 470 for the second term of 201, KRW 201 for the second term of 201, KRW 12,524, KRW 470 for the second term of 2013, KRW 12524, KRW 200 for the second term of 2013, KRW 161, KRW 2013 for the second term of 2013, KRW 16,2196

(hereinafter “instant disposition”) D.

On February 9, 2015, the Plaintiff requested the Tax Tribunal for a trial on February 9, 2015, but the said request was dismissed on March 31, 2015.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 13, and Eul evidence No. 1 respectively.