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 is a company established on November 20, 1989 and engaged in the civil engineering and construction business. On December 20, 2010, the Plaintiff paid B retirement allowances of KRW 3,238,400,000 and retirement allowances of KRW 261,60,000 (hereinafter “instant retirement allowances”). Around December 24, 2010, the Plaintiff reported and paid corporate tax by including B in deductible expenses at the time of filing a corporate tax return for the business year of 2010.

B. The Defendant, on August 8, 2013, issued a notice of correction and notification of corporate tax of KRW 219,65,220 to the Plaintiff for the business year 2010 (hereinafter “instant disposition of imposition of corporate tax”), and issued a notice of change in the amount of income of KRW 3,42,80,829 (hereinafter “instant disposition of imposition of corporate tax”) under the Corporate Tax Act, on the ground that “the instant payment of retirement benefits does not constitute a retirement allowance under the Corporate Tax Act because it was paid only by a resolution of the general meeting of shareholders without objective and specific calculation standards.” The instant payment of retirement benefits constitutes a wrongful calculation under Article 52 of the Corporate Tax Act.”

C. The Plaintiff appealed and filed an appeal with the Tax Tribunal on October 11, 2013, but the Tax Tribunal dismissed the Plaintiff’s appeal on December 10, 2013.

[Reasons for Recognition] Unsatisfy, Gap evidence 1, 2, 6 (if there are virtual numbers, including branch numbers; hereinafter the same shall apply), Eul evidence 3, the purport of the whole pleadings

2. The case.