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 company that established on February 28, 2002 and runs the business of manufacturing automobile parts, etc. with its head office (hereinafter “Plaintiff’s head office”) in Gangseo-gu Busan Metropolitan Government.

B. On April 27, 2012, the Plaintiff entered into a small and medium enterprise integration contract with E [location : Busan Gangseo-gu F] operated by D, the spouse of the representative director C as an individual entrepreneur, and the same year:

5. 1. The Plaintiff’s branch office (hereinafter “Plaintiff branch”) was established at E’s workplace.

Section 1 (Purpose) This Agreement is aimed at comprehensively investing in kind all rights and obligations of E with respect to the business operated by D to transfer the business in conformity with the provisions of Article 6(6)2 of the Value-Added Tax Act, and by integrating the transfer income tax carried forward under Article 31 of the Restriction of Special Taxation Act and the acquisition tax exemption under Article 120(1)2 of the same Act between the small and medium enterprises.

Article 2(Succession to Business)D guarantees that all business partners who are in transactions with D as of the date of investment in kind will take over and continue to deal with the Plaintiff, and that if the products manufactured and sold to D are returned after the date of investment in kind, the Plaintiff shall be liable and taken over.

Article 3 (Reference Date for Investment in Kind) D shall make April 30, 2012 as the reference date for investment in kind, and shall make the total amount of assets and total amount of liabilities on the books as of the same day to be invested in kind.

Article 6 (Succession to Employees) The Plaintiff shall have all employees (including foreign workers) take over and continue to work by new employment.

C. The Plaintiff’s head office and branch office both apply the type of industrial accident compensation insurance business (hereinafter “industrial accident insurance”) to the manufacturing business of various machinery or parts. On July 7, 2014, the Defendant changed the type of industrial accident insurance business to the “automobile parts manufacturing business,” and the Plaintiff’s branch office’s industrial accident insurance premium rate.