1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff, as an educational foundation under the Private School Act, operated the Yeongdeungpo Motor Vehicle Research Institute and the North Korean Motor Vehicle Research Institute for Profit-making business, and the Plaintiff’s business year was the previous year.

3.1. From January to that year; and

2. up to 28.

B. On March 26, 1998, the Plaintiff sold in KRW 43,401,370,000, and sold in KRW 45,537,765,80 the North Korean Institute of Automobile in January 5, 1999. At the time of filing a corporate tax for the business year 1999, the Plaintiff included an amount equivalent to KRW 88,939,135,880, which is the difference between the sales price of each of the said Institute of Automobile and the book value, as a tangible asset disposal profit, as well as an amount equivalent to KRW 57.9 billion, which is the difference between the sales price of each of the said Institute of Automobile in the amount of KRW 88,939,135,880, and included

C. The Plaintiff appropriated the reserve funds for proper purpose business as deductible expenses by 47,366,691,532 won not used for the proper purpose business until the fifth anniversary of the end of the business year 1999, and included 46,507,610,858 won in the gross income by appropriating it as non-business earnings at the time of the corporate tax return for the business year 2004, and at the same time 46,507,610,858 won

The plaintiff again included 41,412,023,590 won not used for the proper purpose business by the fifth anniversary of the end of the business year 2004, in the gross income by appropriating it as the non-business profit at the time of filing the corporate tax for the business year 2009, and at the same time 38,380,413,50 won as the proper purpose business reserve fund, and appropriated it as the non-business expense

(See Attached Form 1). (e)

The director of the Seoul Regional Tax Office, from June 19, 2013 to August 3, 2013, shall conduct an integrated investigation into corporate taxes with respect to the plaintiff, and shall exclude the amount of earnings accrued from the reserve fund for proper purpose business not used within five years from the income subject to the establishment of the reserve fund. However, the plaintiff transferred the reserve fund for proper purpose business to the reserve fund for proper purpose business in 2009 for the reason that the plaintiff established it as the reserve fund