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, a key telecommunications business operator, entered into a contract for telephone information service (hereinafter “instant contract”), with the name of the company, ELPer Co., Ltd., Ltd., ELP, ELF (hereinafter “On the basis of the amount of income under the Corporate Tax Act and the Value-Added Tax Act, and filed a return on and pay the corporate tax and value-added tax on the information usage fee notified by the case, etc., to the information user using the 060-line network of the key telecommunications business operator to provide the voice information service (hereinafter “instant service”).

B. The Plaintiff reported the value-added tax base and tax amount from No. 2006 to No. 2009, and included information usage fees from the provision of voice information services through wireless telephone. However, information usage fees from the provision of voice information services via wire telephone were omitted from the tax base, while reporting the corporate tax base and tax amount from 2006 to 2009, included information usage fees from the provision of voice information services through wireless telephone. However, information usage fees from the provision of voice information services through wire telephone were omitted from the revenue amount.

C. On July 2010, the Seoul Regional Tax Office ordered the Defendant to “VAT planning and inspection plan for the voice information service provider’s fee (VAT)” and the Defendant’s investigation into the sales, etc. reported by the Plaintiff in accordance with the above planning and inspection plan, based on the Plaintiff’s investigation into the amount of sales, etc., the sum of the value-added tax base from No. 2006 to No. 2009.