1. The plaintiff's claim that is changed in exchange in the trial is dismissed.

2. The total cost of a lawsuit shall be borne individually by each party.

1. Details of the disposition;

A. When the Plaintiff sold the amount of KRW 6.2 billion in the amount of sale of the real estate in the auction procedure on June 20, 2013, the Defendant determined the Plaintiff’s corporate tax base for the business year 2013, by including the purchase amount of KRW 1.1 billion in the gross income for the business year (from January 1, 2013 to December 31, 2013) and the purchase amount of KRW 1.1 billion in the deductible expenses for the same business year, on September 16, 2013, the Defendant calculated the Plaintiff’s corporate tax base for the business year 2013, by including the purchase amount of KRW 5.1 billion in the deductible expenses for the same business year.

(hereinafter referred to as "first disposition")

The defendant confirmed that the plaintiff was closed on December 31, 2007 through the internal computer network, and notified the original disposition by delivering the plaintiff's notice of payment of corporate tax for the business year 2013 to C registered on the computer network as the representative director at the time of closure by registered mail.

However, at the time of the notice of initial disposition, the plaintiff's head office was transferred from 402 to 402, Busan, the location at the time of the closure of business, to 1 April 201, 2013, and the registration of its modification was completed on April 16, 2013, and the representative director changed to F on April 22, 201.

C. Meanwhile, the Plaintiff filed the instant lawsuit seeking confirmation of invalidity of the initial disposition on the ground that the initial disposition was not lawfully served on the Plaintiff. As to this, the court of first instance rendered a judgment in favor of the Plaintiff confirming that the initial disposition is null and void on the ground that the Defendant’s delivery of a notice for payment of the initial disposition to C, the former representative director of the Plaintiff at the time of the initial disposition, was illegal and void.

Accordingly, the defendant revoked the original disposition ex officio on November 17, 2014, on the ground of the defects in the delivery of the lawsuit pending in the trial. The plaintiff's corporate tax base for the business year 2013 was 5.1 billion won, corporate tax was 1.278 billion won, and corporate tax was 1.27 billion won, calculated tax amount was 278.3 million won.