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 running passenger transportation of high-speed railroads, freight transportation, rental business, etc. subject to taxation under the Value-Added Tax Act, and general railroads and metropolitan railroad passenger transportation services subject to exemption under the Value-Added Tax

B. On June 26, 2008, the Plaintiff entered into an indemnity agreement for public service costs in 2008 with the Minister of Land, Transport and Maritime Affairs pursuant to Articles 32 and 33 of the Framework Act on Railroad Industry Development.

(hereinafter “instant indemnity agreement.” The main contents of the instant indemnity agreement are to provide three kinds of public interest services pursuant to Article 3 subparag. 11 and Article 32(2) of the Framework Act on Railroad Industry Development from January 1, 2008 to December 31, 2008, namely, ① senior citizens, disabled persons, and persons who have rendered distinguished services to the State (hereinafter “the reduction of and exemption from fares”), ② to reduce or exempt railroad fares for persons who have rendered distinguished services to the State (hereinafter “the reduction of and exemption from fares”), ② to restrict or suspend railroad services for public purposes because it is extremely difficult to secure a balance between revenues and expenditures due to low demand for railroad use, the operation of routes continuing basic railroad services (hereinafter “the operation of remote routes”); ③ the operation of special Dongs for the State’s special purpose (hereinafter “special operation”), and to compensate the expenses incurred by the Minister of Land, Transport and Maritime Affairs in providing the said public interest services.

C. The Plaintiff received KRW 266,168,00,000 in total from the Minister of Land, Infrastructure and Transport for the amount of compensation for the provision of public services in 2008 (the amount of KRW 92,354,00,000 for the reduction of freight, KRW 172,298,000 for the operation of remote routes, KRW 1,516,000 for the operation of the special train, and KRW 1,516,00,000 for the operation

hereinafter referred to as "the amount of compensation for public service of this case"

D. In filing a return of value-added tax for the second period in 2008, the Plaintiff calculated the input tax amount related to the tax-free business by applying the supply value ratio of the business subject to VAT exemption to the total supply value of the business subject to VAT and the tax-free business as seen earlier, and did not deduct it from the output tax amount.

E. However, there is a problem.