1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. Details of the disposition;

A. On November 8, 2005, the Plaintiff was established with the trade name of B, a corporation that runs a construction business after completing the registration of construction business on August 10, 2007, and changed the name of the corporation to A on November 5, 2009. On September 2, 2009, the Plaintiff was subject to a disposition of suspension of business for reasons of falling short of the standards for registration of construction business (period: from September 8, 2009 to December 7, 2009).

B. Under the direction of the Ministry of Land, Transport and Maritime Affairs (former Ministry of Land, Transport and Maritime Affairs), the Korea Construction Association conducted a fact-finding survey on construction business registration (based on December 31, 2010) in 201. The Plaintiff stated the total amount of capital in the financial statements in 2010 KRW 785,616,75, but excluded the following non-performing assets, the actual capital is merely 223,634,869, and it is merely 223,634,869, and Article 10 of the Framework Act on the Construction Industry and Article 13(1)1 [Attachment 2] of the Enforcement Decree of the same Act, and notified the Defendant of the result on January 3, 2012.

Grounds for Disposal of Non-Performing Assets

1. Principal and short-term bonds (11,500,000 won): Provisional payments and loans to a person with a special relationship under the Corporate Tax Act shall be deemed non-performing assets, and loans to a person who is not a person with a special relationship shall be deemed as concurrent assets (Article 19 of the Corporate Diagnosis Guidelines);

2. Performance rating for contributions (2,848,200 won);

3. Sales Claim (excluding the case of a member with Chysia, 245, 191, 136 won): Claim one year or more from the date of occurrence of sales claim, etc. shall be deemed non-performing assets; and Claim one year or more from the date of settlement of accounts shall be deemed non-performing assets; and it shall not be confirmed again due to the failure to submit the details of recovery (financial transfer data) from the case even after the date of settlement of accounts (Article 18 of the Guidelines for Enterprise Diagnosis (Article 2010-175, November 10, 2010 of the Rules of the Ministry of Land, Transport and Maritime Affairs) (In light of the provisions of the Guidelines for Enterprise Diagnosis of Construction Business in Attached 2, 2010

4. Inventory (raw materials 24,012,00 won): Inventory assets within one year from the date of acquisition, which are based on their kinds, date of acquisition, reasons for acquisition, financial data, logbooks, etc.