1. The Defendant’s penalty tax of KRW 2,983,796,889 against the Plaintiff on August 13, 2012 is against the Plaintiff for KRW 2,983,79.

1. Facts of recognition;

A. The Plaintiff is a juristic person established on December 31, 2004 under the Korea Railroad Corporation Act for the purpose of railroad passengers and cargo transportation services, etc. The Plaintiff is the Korea Rail Network Authority on January 28, 2008 (hereinafter “Korea Rail Network Authority”).

A) Under the Framework Act on Railroad Industry Development and Article 38 of the Framework Act on Railroad Industry Development, the term “contract for the maintenance and repair of high-speed rail facilities and the entrustment of the maintenance and repair of high-speed rail facilities” (hereinafter referred to as “instant

On May 9, 2008, based on Article 31 of the Framework Act on Railroad Industry Development, the term "contract for the use of high-speed rail tracks, etc." concerning the use of facilities, such as tracks managed by the Agency among high-speed rail facilities (hereinafter "the contract for the use of railroad of this case").

2) The main contents of the instant railroad use contract are as follows.

Article 8 (Fees for Use of Line, etc.) (1) "B" (referring to the plaintiff; hereinafter the same shall apply) shall pay fees for the line, etc. provided by "A" (referring to the "Facilities Corporation"; hereinafter the same shall apply).

(2) Rental fees such as fees under paragraph (1) shall be applied since 2008 when the guidelines for the use of lines, etc. according to the results of services rendered by a neutral specialized institution of the Government have been established.

However, if the above criteria are not applied in 2008, it shall be 31% of the business revenue for the section of the right to manage railroad facilities registered by “A”, and it shall be paid preferentially by the end of 22,50,000,000 (including the value added) by the end of 208.

(3) The user fees of tracks, etc. under the proviso to paragraph (2) shall be paid by settling accounts by the end of January 2009, but arbitration shall be taken by applying them when the guidelines for the use of lines, etc. of the Government following service results are finalized.

Article 9 (Payment of Fees for Track, etc.) (1) "B" shall be designated by the parties to a contract in accordance with a payment notice issued by "A" for each quarter.