A. The disposition of imposition of property tax of KRW 4,784,610, imposed on September 10, 2013 by the head of the Si/Gun of Youngam, 4,44.

A. The Plaintiff’s status as a corporation that completed the registration of incorporation on August 18, 1983 with investments from the Government of the Republic of Korea and the Korea Electric Power Corporation for the purpose of promoting convenience in people’s lives and contributing to improving public welfare by establishing a foundation for a long-term stable supply of gas. On June 1, 2013, a major shareholder as of June 1, 2013 is the Government (26.86%) the Korea Electric Power Corporation (24.45%) the Korea Electric Power Corporation (24.45%) the Seoul Special Metropolitan City (3.9%, Gyeonggi-do 1.22%, Incheon Metropolitan City, 0.70%, Incheon Metropolitan City0.70%, Busan Metropolitan City0.76%, 0.6%, Gyeongnam-do, 0.42% in Daegu Metropolitan City, 0.40% in Seoul Metropolitan City, 0.38% in Daejeon Metropolitan City, 0.31% in Gwangju Metropolitan City, 0.36% in Chungcheongnam-do, 9.5% in Gangwon-do).

B. In accordance with Article 10 of the former Ordinance on the Reduction and Exemption of Property Tax (amended by the Jeonnam-do Ordinance No. 2056, May 10, 2012) for the purpose of the Plaintiff’s direct use in its own business, the head of Si/Gun of Si/Gun has reduced or exempted a certain percentage of property tax (excluding the portion of property tax (excluding the percentage of private investment) on real estate located in each jurisdiction owned by the Plaintiff for the purpose of the Plaintiff’s direct use in its own business on the ground that it constitutes “corporation invested or contributed by a local government,” pursuant to Article 10 of the former Ordinance on the Reduction and Exemption of Property Tax for the Masan-Gun (amended by the former Ordinance No. 2056, May 10, 2012).

C. The Defendants’ respective disposition of property tax imposed by the Defendants do not constitute “a stock company under the Commercial Act or an incorporated foundation under the Civil Act established by a local government with capital or property contribution” under Article 85-2(3) of the former Restriction of Special Local Taxation Act (amended by Act No. 11138, Dec. 31, 2011; effective January 1, 2012; hereinafter “former Restriction of Special Local Taxation Act”) against the Plaintiff on the grounds that the Plaintiff does not constitute “a stock company under the Commercial Act established by the local government with capital or property contribution or an incorporated foundation under the Civil Act.”