1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. At around 2012, the Defendant: (a) designated the Plaintiff as an operator of the fishery product processing facility business (the construction of a spooned processing plant in the military sporespoon; hereinafter “instant business”); (b) granted the Plaintiff subsidies of KRW 400,000,000, Si 400,000, and total amount of KRW 800,000,000 (hereinafter “instant subsidies”).

B. On April 4, 2013, the Defendant: (a) requested the Plaintiff to refund value-added tax refunds stating that “The Plaintiff shall submit the details of the bank account passbook that was paid with the documents reported and received by a certified tax accountant on the pertinent business period or completed business through the certified tax accountant by April 8, 2013; and (b) if the refund of the value-added tax was received, the refund of the value-added tax shall be returned at the time of return.”

C. From November 10 to 15, 2014, the Audit and Inspection Office of the Gunsan requested a specific audit of a private capital subsidy program in the field of agriculture and fisheries to dispose of the refund of value-added tax with the following details in the distribution of agricultural and fishery products:

Audit Results [Name of Department and Agency] Correction [Financial Disposition] Correction of Agricultural and Fishery Marketing and [Administrative Disposition] Correction 72,728,210 won [No. 72,728,210] / improper settlement of the project subsidy of this case / present status] Project of this case

(a) Assistant business operator: The plaintiff;

B. Project costs: 1,450,994,550 - State expenses of KRW 400,000,000, Si expenses of KRW 400,000,000, and self-payment of KRW 605,94,550 (cadastral matters) in the Agricultural and Fishery Marketing Division, the Plaintiff selected as the subsidized project operator of the instant project in 2012 decided to grant subsidies of KRW 80,00 on April 27, 2012, and completed the settlement of subsidies following the completion of the project on April 8, 2013.

According to Article 59 (2) 2 of the Value-Added Tax Act, where a business operator newly constructs, acquires, expands or expands the business facilities prescribed by Presidential Decree, the head of a tax office having jurisdiction over the place of tax payment may refund the refund amount early to the business operator who filed the return, as prescribed by Presidential Decree.