1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. The Plaintiff was established on September 7, 2007, and thereafter, from that time, the online game site “B” (hereinafter “instant site”) was operated by the Plaintiff, and sold the sales of the game Abta and cyber money directly to gamezers provided at the instant site, or by entrusting the sales of pre-paid cards (which can be used at the instant site) to C (business operators D; hereinafter “the PC”) to the PC store (hereinafter “the PC”).

B. The instant site users purchased cyber money from the Plaintiff’s game Aba and cyber money provided, purchased pre-paid cards at the stores and input pre-paid card numbers and authentication numbers at the instant site, and used high saws and Kaba and other games, and acquired cyber money in the games. The cyber money was sold to the Plaintiff cyber money exchange (hereinafter “Exchange”) for cash exchange. The said cyber money was sold to the Plaintiff’s users after purchasing cyber money with the amount obtained by deducting the commission from the user of the instant site, and sold it to the Plaintiff and then sold it to the Plaintiff.

C. The KOEM sold cyber money that can be used on the instant site, like pre-paid cards, and the circulation flow of the pre-paid card and the e-paid card between the Plaintiff and the users of the instant site and the KOEM, the chain store and the users of the instant site are as shown in [Attachment 3 and 4].

During the period from February 7, 2012 to June 8, 2012, the director of the Seoul Regional Tax Office conducted a tax investigation with respect to the Plaintiff, and thereafter, conducted the tax investigation with respect to the Defendant. The Plaintiff sold the pre-paid card and e-coophone to the store in each business year from February 7, 2012 to June 8, 2010 and received the payment through the borrowed account and received the payment through the borrowed account.