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

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

1. Details of the disposition;

A. A is a non-corporate body that has been established on January 9, 1998 and recruited professors and spouses of full-time instructors or higher at national universities as its members, received contributions for prepaid installment savings products, such as retirement allowances, wood consignment payments, etc. from its members, and operated them, and conducted mutual aid business with various benefits paid to its members under the agreed terms and conditions.

B. From May 9, 2001 to July 23, 2012, A received money from its members after deducting interest from the principal, and operated a “hon-to-money trust benefit” in which the entire principal is repaid at maturity, and at least KRW 5,77.7 billion was deposited from 8,438 members, but it was declared bankrupt on October 9, 201 due to its failure to pay the principal to its members.

C. According to the Seoul Central District Court Order 2012Hahap117 dated October 9, 2012, the Plaintiff was appointed as a trustee in bankruptcy until December 31, 2014. The Plaintiff was reappointed by December 31, 2016 pursuant to the same court Order 2012Hahap117 dated December 31, 2014.

On September 9, 2013, the Defendant issued a disposition to collect KRW 117,51,290 as interest income tax on KRW 234,870,251,44 as interest on KRW 29,087,324,60 from January 1, 2007 to August 30, 2012, on the ground that “A was unable to perform its withholding duty while paying to its members at their respective maturity” (hereinafter “each disposition to vest in the year 2007”), and imposition of KRW 11,751,290 as interest income tax on KRW 117,512,910 as interest income tax for the year 207, and imposition of KRW 575,976,540 as interest income tax on KRW 208, and imposition of KRW 570,579,60 as interest income tax for the year 205, and imposition of KRW 2057,290 as interest income tax for the year 205.

(4) The ownership shall accrue in the year 2010.