1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. The Plaintiff is a company established on October 11, 2012 for the purpose of developing and selling software.

B. At the time of filing a corporate tax for the business year 2012, the Plaintiff filed a corporate tax return by applying the provisions on reduction and exemption of the tax amount for the small and medium venture enterprise under Article 6(2) of the Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter the same) and the provisions on tax credit for research

After July 1, 2014, the director of the Seoul Regional Tax Office reported corporate tax by applying the tax credit related to small and medium enterprises, although it is not possible to apply the tax credit to the Plaintiff on July 1, 2014.

C. On July 10, 2014, the Plaintiff filed a revised return on corporate tax for the business year 2012 with the Defendant on the amount of tax reduction or exemption and the provision on tax credit for research and human resources development expenses, and additionally paid KRW 1,99,852,230.

On September 1, 2014, the Plaintiff asserted that the Defendant paid an excessive amount of KRW 1,99,852,230 of the corporate tax for the business year 2012, and filed a request for rectification of the amount. However, on October 31, 2014, the Defendant issued a rejection disposition against the above request for rectification of the amount (hereinafter “instant rejection disposition”).

Accordingly, on January 27, 2015, the Plaintiff filed a request for a trial with the Tax Tribunal, but was dismissed on April 16, 2015.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 4, and 5, the purport of the whole pleadings

2. Whether the rejection disposition of this case is legitimate

A. The Plaintiff’s assertion 1) Article 6(2) of the Restriction of Special Taxation Act on the reduction or exemption of a small or medium venture enterprise, the Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 24271, Dec. 28, 2012; hereinafter the same

According to Article 5(4)1, small and medium enterprises meeting the requirements of Article 2-2 of the Act on Special Measures for the Promotion of Venture Businesses.