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 was established on July 12, 2010 with the trade name “stock company B” and changed to the name as of July 24, 2015 as a company that conducts business registration and conducts clothes retail electronic commerce, etc. on July 16, 2010.

Meanwhile, on the other hand, in-house directors C, the representative of the Plaintiff, operated an individual business entity for clothing retail electronic commerce (hereinafter “D”) under the trade name “D” from January 1, 2009, and reported the closure of business on September 30, 2010.

B. On May 27, 2013, the Plaintiff: (a) obtained confirmation from the Korea Technology Finance Corporation as a venture business; and (b) filed a tax return for each business year and each business year for 2013 and 2014, by applying the provision on tax reduction or exemption for the small and medium venture enterprise prescribed in Article 6(2) of the former Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015; hereinafter the same) on the grounds that it was confirmed as

C. On February 17, 2016, the Defendant imposed corporate tax 126,763,452 and additional tax 26,163,976, and corporate tax 292,168,90,901 and additional tax 28,311,166 on the Plaintiff on February 17, 2016, on the ground that the Plaintiff’s representative C converted the Plaintiff into a corporation and established the Plaintiff (hereinafter “instant taxation”).

[Reasons for Recognition] Facts without dispute, Gap evidence 1-1, 2, Gap evidence 3, 5, 6, Eul evidence 1-1 and 2-2, the purport of the whole pleadings

2. To make entries in the attached statutes concerned;

3. The plaintiff's assertion

A. Since after the establishment of July 12, 2010, the Plaintiff started the clothing manufacturing business in addition to the clothes retail business, it cannot be deemed that C converted the “D” that only engaged in the clothing retail trade business into a legal entity and established the Plaintiff.

Modern retail in the Plaintiff’s business.