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 a company that runs the business of purchasing precious metals, bail, etc., the business of manufacturing and processing precious metals, bail, etc.

B. The Plaintiff purchased gold for the export of gold bullion, and reported corporate tax for the pertinent business year by appropriating the purchase price of gold in the business year 2009 to KRW 309,830,057,518 on the basis of the head of the note prepared in the course of purchasing gold (hereinafter “the instant note”) and the high gold purchase card (hereinafter “the instant gold purchase card”).

C. From June 16, 2010 to September 6, 2010, the director of the Seoul Regional Tax Office, after conducting a tax investigation with the Plaintiff, determined that the head of the instant note and high gold purchase cards were falsely prepared by the Plaintiff, and that the Plaintiff appropriated the high gold purchase price in excess of the books, and notified the Plaintiff of the difference of the purchase price as deductible expenses for the pertinent business year by calculating the maximum amount of the purchase price at the time of purchase publicly announced on the Internet homepage by KGTC (hereinafter referred to as “KGC”), the Korea Gold Exchange mpim Co., Ltd. (hereinafter referred to as “KGTC”), the gold Simmcom (hereinafter referred to as “gold Simcom”), the gold Simcom (hereinafter referred to as “ precious metals”), the precious metals Exchange (hereinafter referred to as “Korea Gold Exchange”), the Korea Gold Exchange (hereinafter referred to as “the instant high gold purchaser”), and by calculating the difference between the purchase price at the time of purchase and publicly announced on the Internet homepage and calculating it as deductible expenses.

Accordingly, on September 6, 2010, the head of Sungdong Tax Office imposed corporate tax of KRW 3,826,95,790 on the Plaintiff for the business year 2009 (hereinafter “pre-sale disposition”), and the head of the Seoul Regional Tax Office assigned the above KRW 12,517,530,851 to the Plaintiff’s representative B as bonus in 2009.