1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. On April 30, 2004, the Plaintiff purchased raw and secondary materials in a foreign country (China, etc.) and entrusted processing to a foreign country (Myanma, etc.) and sold the completed clothing to a foreign country (Turkey, etc.). The Plaintiff closed its business on December 31, 2013.

B. From September 15, 2014 to November 24, 2014, the director of the Central Tax Office requested the Plaintiff to submit books and evidential documents necessary for calculating the amount of income, while conducting the Plaintiff’s consolidated investigation of corporate tax for the business year 2011, but the Plaintiff failed to submit them.

C. According to Article 66(3) of the Corporate Tax Act and Article 104(1)1 and 104(2)1 of the Enforcement Decree of the same Act, the Defendant calculated the corporate tax amount of KRW 299,299,341 (including additional tax of KRW 97,282,147) by revising the Plaintiff’s corporate tax base for the business year of 201, and notified the Plaintiff of the rectification on January 16, 2015, 283,342,694, excluding the already paid tax amount of KRW 15,956,647.

(hereinafter referred to as "disposition of this case") / without dispute, Gap evidence 1, 2, Gap evidence 3-1, 2, Eul evidence 2, 3, 5, and 6 respectively, and the purport of the whole pleadings.

2. To make entries in the attached statutes concerned;

3. Whether the instant disposition is lawful

A. In the instant disposition, the Defendant asserted that only KRW 12,149,692,579 per annum of the income statement for the business year 201 was the purchase cost that deducts only the purchase cost from the business revenue amount for the business year 2011 (see Article 104(2)1(a) of the Enforcement Decree of the Corporate Tax Act), and the basic inventory amount of KRW 824,50,000 was excluded from the purchase cost.

However, the above basic inventory amount of 824,50,000,000 won was disbursed at the end of 2010, but it is the purchase cost corresponding to the sales of the clothing goods in 2011, so it should also be deducted from the business revenue amount of the business year in 2011.

Therefore, the instant disposition is unlawful.

(b)each of the statements in Evidence A Nos. 4, 5, 6, 10 through 20 (including each number), and Evidence Nos. 4, 12, 13, and 14 are considered to be the whole purport of the pleadings.