The plaintiff's claim is dismissed.

Litigation costs shall be borne by the plaintiff.

1. Details of the disposition;

A. The Plaintiff is a company that is established on December 15, 198 and operates a “B” golf course from August 17, 2006.

B. On January 31, 2008 and February 4, 2008, the Plaintiff lent money to C, a shareholder, and on December 31, 2008, the provisional payment to C as of December 31, 2008 (the Plaintiff, as of December 31, 2008, was KRW 5,809,110,360.

The Plaintiff did not recover the interest accrued on the above loan within one year from the end of the business year in which the interest was accrued, but the amount equivalent to the above failed interest was recovered in cash, and the account was accounted as if it were re- loaned to C on the same day, thereby adding the amount equivalent to the above failed interest to the loan principal for C.

As of the end of the business year 2008, the provisional payment to C (hereinafter “the provisional payment”) of the Plaintiff as of the end of the business year 2011 and the interest accrued during the business year shall be as follows:

(Unit) On December 31, 2008, the provisional payment on December 31, 2011 December 31, 201, 5,809,110,6,315,6,8706,874,7447,647,303,418 interest 506,760,760 493,7444,777444,79,77706,8706,87474,8706,68,647,309,647,303,403,4187,79,4187,797,797,92

C. On January 21, 2014 and March 19, 2014, the Defendant included the amount of KRW 2,116,689,321 not recovered from the end of the pertinent business year, among the accrued interest accrued to the Plaintiff from January 21, 2014 to the business year 2011, with respect to the Plaintiff, in the Plaintiff’s gross income, and distributed it to C as indicated in the attached Table 1, and notified the change in the amount of income disposed of.

(hereinafter referred to as "disposition of notification of change in previous income amount").

On April 8, 2014, the Plaintiff filed an objection with the Defendant against the notice of change in the previous amount of income.

The defendant recalculated the interest calculated by deducting the amount disposed of as dividend income from the interest accrued from the attempted interest added to the provisional payment. Accordingly, the plaintiff's above is the plaintiff.