1. The instant lawsuit shall be dismissed.

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

1. Details of the disposition;

A. The Navy Construction Industry Co., Ltd. (hereinafter “Maritime Construction Industry”) defaulted on national taxes and additional taxes, including 11,541,530 won of value-added tax for the first time in 2012, value-added tax for the first time in 2012, 20,958,80 won of value-added tax for the first time in 2012, and 40,416,260 won of corporate tax for the business year 2012.

B. Accordingly, on February 19, 2014, the Defendant deemed that the Plaintiff constitutes an oligopolistic shareholder holding 45% of the shares in the maritime construction industry, and notified the Plaintiff of the total amount of KRW 93,836,020 equivalent to the Plaintiff’s share ratio in the amount in arrears in the maritime construction industry as listed below:

(hereinafter “instant disposition”). C.

On August 20, 2014, the Plaintiff, upon filing an objection, delegated matters concerning a request for a trial with the Tax Tribunal B.

On November 12, 2014, the Tax Tribunal rendered a decision to dismiss the plaintiff's request for adjudgment, and the decision was delivered to B on November 14, 2014.

[Ground of recognition] Facts without dispute, Gap evidence 10 to 12, Eul evidence 1 and 2, the purport of the whole pleadings

2. Whether the lawsuit of this case is lawful

A. The Defendant’s defense of this case is unlawful as it was brought after the lapse of the filing period.

(b) as shown in the attached Form of the relevant statutes;

C. According to Article 56(3) main text and Article 56(5) of the Framework Act on National Taxes, an administrative litigation against a taxation disposition shall be filed within 90 days from the date the decision on a request for review or a request for adjudgment is notified, and the above period

Meanwhile, according to Article 59(1) and (4) of the Framework Act on National Taxes, a claimant may appoint an attorney-at-law, certified tax accountant or registered certified public accountant as his/her agent, and an appointed agent may perform all acts relating to the request or request

According to the above facts of recognition, the decision of the Tax Tribunal on the disposition of this case on November 14, 2014 shall be made by the plaintiff.