1. Revocation of the first instance judgment.

2. On November 18, 2014, the value-added tax for the first period of 2011 against the Plaintiff is 4.

1. Details of the disposition;

A. (1) On April 2, 2001, the Plaintiff is a market-type public corporation established for the development, etc. of electric power resources, and established and operated a nuclear power plant, including A.S. 1-6 nuclear power plant located in Gyeongjin-gun, Chungcheongnam-gun, North Korea (the original name is “Korea Radioactive Waste Management Corporation” and was changed as of July 31, 2013; hereinafter “Corporation”) is the Korea Radioactive Waste Management Corporation established pursuant to the Radioactive Waste Management Act on January 2, 2009 (hereinafter “radioactive Waste Management Act”), and is engaged in the transportation, storage, disposal, and disposal of radioactive waste by accepting the radioactive waste, the disposal of which is restricted pursuant to Article 70(2) of the Nuclear Safety Act from the person who generates radioactive waste (hereinafter “radioactive waste generators”).

B. The Nuclear Safety and Security Commission established the basic policy for radioactive waste management measures in around 2004. According to the basic policy, ① the low- and low-level radioactive waste generated in a nuclear power plant shall be stored and disposed of in the nearby radioactive waste disposal facilities at the time of the racing, ② the radioactive waste shall be transported at sea to the disposal facilities; ② the Plaintiff reported the modification of the plan for electric source development business including the plan for expanding the harbor facilities related to radioactive waste transportation at the present and the Minister of Trade, Industry and Energy (the Minister of Trade, Industry and Energy; hereinafter the same shall apply) on June 17, 2007, and the Minister of Commerce, Industry and Energy accepted the report of the modification of the plan for the electric source development business on August 1, 2007 and publicly notified the plan (Notice B

(hereinafter “Implementation Plan for Change to Electric Power Resource Development Business”). “The APP headquarters headquarters (hereinafter referred to as “Crian”) for the safe transport of low-class radioactive wastes at sea.”

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