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. The Plaintiff is a government-funded research institute established mainly for research in the field of science and technology, such as broadcasting and communications, media, SW contents, and IT pursuant to Article 8(1) of the Act on the Establishment, Operation and Fostering of Government-Funded Science and Technology Research Institutions (hereinafter “The Act”).

B. The business conducted by the Plaintiff is classified as follows, depending on the nature of the business, such as financial resources for research and development costs, and the Plaintiff has filed corporate tax by classifying government-invested projects, national research and development projects, and entrusted research and development projects as non-profit businesses, and royalties collection projects as profit-making businesses

A divided government-invested project shall specify a research and development task under the Acts and subordinate statutes by a central administrative agency of the national research and development project independently performing a research and development project with government contributions to achieve the purpose of its establishment in accordance with the articles of incorporation, or specify a research and development task in the private sector, other than the State, for research and development projects entrusted with the science and technology sector supporting the public funds, and shall perform research and development projects with the research and development fees, such as the government

C. The Plaintiff did not keep separate accounting under Article 113(1) of the Corporate Tax Act with respect to profits and losses accrued from each business in the course of conducting a profit-making business and a non-profit-making business. The Plaintiff deemed expenses related to the application, registration, maintenance, publicity, etc. of intellectual property rights, etc. (hereinafter “instant expenses”) acquired in the course of conducting research and development projects as expenses directly incurred from technology fee collection business, which is a profit-making business, and included them in individual losses for profit-making business from