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 non-profit corporation established with the aim of increasing fishery productivity and contributing to the economic and social development of fishing villages by smoothly performing fishery resources business, such as protecting and fostering fishery resources pursuant to Article 5-2 of the Fishery Resources Management Act, and researching, developing, and distributing fishing ground management and technology.

B. In around 2013, the Plaintiff entered into an entrustment agreement with a local government on the grounds that: (a) around 2013, the Cheongnam-do Governor and the C Project Entrustment Agreement; (b) the Gunsan City and D Development Project Agreement; and (c) the entrustment agreement with the EM market; and (b) has carried out projects for the formation of fishery resources, such as F.

C. From December 13, 2018 to March 29, 2019, the head of Busan Regional Tax Office confirmed the Plaintiff’s consolidated investigation of corporate tax for the business year 2013 with respect to the instant business entrusted by the local government, and confirmed the fact that the Plaintiff received funds by dividing it into direct business expenses and indirect expenses (entrusted fees) with respect to the instant business entrusted by the local government. Considering that each of the above business expenses constituted profit-making business under the Corporate Tax Act, the commission fee, which is indirect expenses, imposed value of KRW 118,616,102 as value-added tax on the value of value of KRW 1,18,616,02 as the subject of value-added tax, shall be deemed as the subject of value-added tax, and disposed of the amount equivalent to the value-added tax, among the Plaintiff’s reported income, through the inclusion of deductible expenses and outflow from the company, and notify the Plaintiff of the imposition of additional tax on KRW 20,083,078,49.

Accordingly, on March 27, 2019, the Defendant notified the Plaintiff of KRW 377,938,340 of the corporate tax for the business year 2013.

(hereinafter referred to as the "disposition in this case"). 【No dispute exists, Gap's statements as to Gap's 1 to 3 and Eul's 1, and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. 92% of the project cost received from a local government in relation to the Plaintiff’s assertion.