1. All of the plaintiff's claims are dismissed.

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

1. Details of disposition;

A. On October 18, 201, the Plaintiff is a corporation incorporated for the purpose of the Acryry manufacturing business, etc. by making the Gwangju Mine District B as its principal place of business.

B. The Plaintiff’s attachment on November 30, 201

1. The real estate stated in paragraph (1) (hereinafter “instant real estate 1”) was acquired by reason of sale and purchase, and the attached Form on June 13, 2014

1. The real estate stated in paragraph (2) (hereinafter “instant real estate 2”) was acquired as the cause of a successful bid in a voluntary auction procedure.

[1] 29/100 of the shares in Suss(229/100) are Co., Ltd. (hereinafter “Sussin company”).

(C) it acquired.

After acquiring each of the above real estate, the Plaintiff, pursuant to Article 120(3) of the former Restriction of Special Taxation Act (Amended by Act No. 11614, Jan. 1, 2013; Act No. 12853, Dec. 23, 2014; Act No. 12853, Nov. 30, 201; Act No. 12856, Jun. 17, 2014; Act No. 12835, Feb. 23, 2014;

On December 29, 2014, the Defendant conducted a tax investigation on the Plaintiff. On September 30, 2015, the Defendant conducted a tax investigation on the Plaintiff. On September 30, 2015, the Defendant issued a tax disposition on the Plaintiff stating the primary claim for taxation (hereinafter “instant disposition”), including penalty tax, in cases where it is difficult to deem that a new business is commenced for the first time, such as where the Plaintiff established a company at the same place as an affiliated company, and changed its type into the same type of business without closing the non-party company. Moreover, the non-party company and the Plaintiff operated the same kind of business after transferring to the first real estate of this case on February 1, 2012, because it has business relevance and continuity with the existing non-party company.

E. The Plaintiff on January 2015