1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. B (hereinafter “B”) from June 5, 1990 to September 30, 1998, the company manufactured electric wires necessary for the inside of the automobile and supplied it to Hyundai Motor Co., Ltd. (hereinafter “B”).

(b) B did not pay the respective tax base and tax amount of the corporate tax for the business year 1998 and the second-term value-added tax for the business year 1998.

C. On May 2, 2001, B of 1998, the director of the Nam Daegu District Tax Office confirmed the non-conforming data amount of the second sale tax invoice (1,168,000 won, the amount of the data omitted from sales to the Aol Industry Co., Ltd., and 124,740,000 won, the amount of the data omitted from sales to the two cars Co., Ltd.) and requested the representative director D to submit corporate accounting books and D’s attendance necessary for the consolidated investigation of corporate tax for the business year 1998.

The director of the Nam Daegu District Tax Office calculated the amount of income (converted revenue) for the business year of B in 1998 by the method of estimated investigation as the B and the representative director D did not submit the corporate accounting books, etc., and calculated the estimated amount of income for the business year of 1998 as KRW 2,710,347,000 by the method of estimated investigation.

(hereinafter “instant estimated determination”). Specific calculation details are as follows:

(A) 3-1, B-4, - Value-Added Tax Investigation - Value-Added Tax Investigation - - With respect to the request for the presentation of corporate account books for the business year of “98-2, omitted sales” as of December 31, 97, 322,207, 1,290,361 of inventory assets as of December 31, 198, and “98.2,00,382, the converted sales at the national average rate of 2,710,347, and 1,798,307,000 won as of December 31, 200 as of December 31, 200 and 20,382,000 won as of December 1, 200, 333.198,000 won as of December 31, 2008.