1. The instant lawsuit shall be dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. The Plaintiff supplied the Korea Railroad Corporation with the service of using high-speed rail tracks, etc. (hereinafter “marketing track use service”), and received fees from the Korea Railroad Corporation. On the other hand, the Plaintiff is paid to the Korea Railroad Corporation with the service of maintaining and repairing facilities entrusted by the Korea Railroad Corporation for high-speed rail tracks, etc. owned by the Plaintiff.

B. On May 9, 2008, the Plaintiff entered into a contract with the Korea Railroad Corporation for the use of high-speed rail tracks, etc. The main contents are as follows.

Article 8 (Fees for Use of Track, etc.) (1) The Korea Railroad Corporation shall pay charges for use of line tracks, etc. offered by the plaintiff.

(2) The user fee of line tracks, etc. under paragraph (1) shall be applied from the year 2008 when the guidelines for the use of line tracks, etc. according to the result of services rendered by a neutral specialized institution

However, if the above criteria are not applicable in 2008, it shall be 31% of the business revenue for the section of the right to manage railroad facilities which the plaintiff had registered, and shall be paid preferentially by the end of 22,50,000,000 won (including value-added tax) 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 Line, etc.) (1) The Korea Railroad Corporation shall pay fees for line tracks, etc. to the bank account designated by the parties to the contract according to the payment notice issued by the plaintiff

However, if necessary, the expenses for the maintenance and repair of high-speed railroads that the plaintiff should pay to the Korea Railroad Corporation shall be offset, and only the difference may be paid.

C. On July 25, 2008, the Plaintiff reported value-added tax to the Defendant on the same amount as the cost of maintenance and repair for the first taxable period of value-added tax in 2008. However, the Daejeon Regional Tax Office’s tax investigation team for the first taxable period of 2008.