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, a stock company, which is engaged in the manufacture, sale, etc. of semiconductor display equipment, materials, and components, granted to its officers and employees stock options that enable the Plaintiff to purchase new stocks issued by the Plaintiff at a predetermined price (as set in advance) (hereinafter “new stock options”).

B. Some of the Plaintiff’s executives and employees (hereinafter “instant executives and employees”) exercised a stock option from 2011 to 2014. At the time of filing a corporate tax return for each business year, the Plaintiff did not include the amount equivalent to the gains from the exercise as indicated in the following table (the amount calculated by deducting the exercise value at the market price of new stocks at the time of the event; hereinafter “the gains from the exercise of this case”) as deductible expenses.

(Unit: The Defendant received the Plaintiff’s request for correction regarding the gains from the exercise of 37,326 share options, which was issued after October 1, 2014, among the stock options that the instant executives and employees exercise in the business year 2014.

The gains from the event in the 2014 business year stated in the above list are about the previous issue on September 30, 2014.

For convenience, the period from September 30, 2014 to September 30, 2014 is called "2014 business year for convenience."

Marginal profits from events 1,294,256,230 3,003,456,759 2,664,583,053,73,267,714

C. The Plaintiff paid the same amount to the executives and employees of the instant case for the benefit of the amount equivalent to the gains accruing from the exercise of the instant event in consideration of labor cost. As such, on March 31, 2017, deeming the amount equivalent to the gains accruing from the exercise of the instant event as deductible expenses under the Corporate Tax Act, the Plaintiff’s refund of the reduced tax amount by reducing the corporate tax base for the business year 201 to KRW 1,294,256,230, and the corporate tax base for the business year 271,428,060, and the corporate tax amount to be reduced to KRW 271,428,060, and the reduced tax amount to be refunded.