1. Revocation of a judgment of the first instance;

2. All of the plaintiff's claims are dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. On May 20, 2004, the Plaintiff’s overall railroad office concluded the Convention on the Improvement of Broadcasting Facilities and the Operation of Broadcasting Content for the Provision of Video Information, including News, etc. in the KTX trains with the Yonhap News Co., Ltd. (hereinafter “the Yonhap News”).

(hereinafter “The First Convention”). After that, the First Convention was amended and renewed through the Second Convention of July 1, 2007 between the Plaintiff and the Yonhap News, which was established to carry on a railroad operation business based on the Korea Railroad Corporation Act on January 1, 2005, the Second Convention of September 1, 2008, the Third Convention of September 1, 2008, and the Fourth Convention of December 31, 2010 (hereinafter “the Second Convention”), respectively.

B. Under the instant agreement, the Plaintiff and the Yonhap News performed advertising and video and information business using video and information facilities (hereinafter “instant business”), such as monitors in the KTX trains, and distributed profits and ordinary profits generated from the instant business.

C. On March 201, the director of the Seoul Regional Tax Office conducted a tax investigation on the Yonhap News, and notified the Plaintiff of the pertinent taxation data by determining that the Plaintiff was granted the Plaintiff the right to use the broadcasting facilities in the KTX train to the Yonhap News, but the Plaintiff did not issue a tax invoice and did not report the output of the value-added tax to the Defendant, who is the tax authority having jurisdiction over the Plaintiff.

Accordingly, on January 2, 2012, the Defendant based on the above taxation data, is a list of disposition 1 attached to the Plaintiff as value-added tax.