1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On November 28, 2008, the Plaintiff completed the registration of incorporation for real estate sales business, etc., and added food business to its intended business on October 27, 2009.

B. Upon filing a corporate tax return for the business year 2010 to 2012, the Plaintiff applied the tax reduction or exemption for the small and medium start-up start-up enterprises under Article 6 of the former Restriction of Special Taxation Act (wholly amended by Act No. 9272, Dec. 26, 2008; partially amended by Act No. 9921, Jan. 1, 2010; hereinafter “amended Act”).

C. The Defendant deemed the date of the Plaintiff’s establishment as November 28, 2008, the date of establishment registration, and issued the instant disposition to rectify the Plaintiff’s corporate tax of KRW 4,243,690 for the business year 2010, corporate tax of KRW 160,290 for the business year 2011, corporate tax of KRW 96,146,90 for the business year 2012, corporate tax of KRW 96,146,90 for the business year 201, which was in force at the time, pursuant to Article 6(3) of the former Restriction of Special Taxation Act (wholly amended by Act No. 9272, Dec. 26, 2008; hereinafter “former Act”).

On May 26, 2014, the Plaintiff claimed revocation of the instant disposition to the Tax Tribunal.

[Ground of recognition] Facts without dispute, Gap evidence 1 (including paper numbers; hereinafter the same shall apply), Eul evidence 1, the purport of the whole pleadings

2. The plaintiff asserted that the plaintiff completed the registration of incorporation on November 28, 2008, but the plaintiff was not engaged in real estate sales business at all, which is the purpose business at that time, added a food sales business to the food sales business on October 27, 2009 and actually engaged in food sales business from December 30, 2009. Thus, it cannot be deemed as a case where a real estate sales business was commenced and added food sales business, which is another type of business. The plaintiff actually started food sales business on October 27, 2009 or December 30, 2009.

Therefore, the plaintiff was in force at the time of establishment.