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 is a company running civil engineering construction business and housing construction business, etc., and B (79.8%) and C (19.95%) and B (0.25%) are the Plaintiff’s shareholders.

B. From August 28, 2012 to December 21, 2012, the director of the Central District Tax Office: (a) conducted a tax investigation with the Plaintiff from around August 28, 2012 to December 21, 2012; (b) completed the construction work of the E-owned apartment in the prime city conducted by D, a related party, from 2006 to 2008; (c) subsequently, (d) delayed the collection of the construction cost of KRW 7.882 million from D; and (e) notified the Plaintiff of taxation data that F included the amount of KRW 21,54,00 (hereinafter referred to as “point payment”) as the payment to F in the absence of the fact that F actually worked for the Plaintiff Company in 2008.

C. On April 15, 2013, the Defendant, on the grounds that the Plaintiff delayed the recovery of the key construction cost from D, a person with a special relationship, and thus, extended the loan (support) and the key benefits also constitute processing benefits, notified the Plaintiff of KRW 42,340,00 as corporate tax for the year 2010, by adding the interest paid to gross income, KRW 1.59 billion as to the key construction cost, and KRW 1.82 billion as well as the key benefits in deductible expenses, and by adding the interest paid to gross income, KRW 1.082 billion

(hereinafter “instant disposition”)

D. The Plaintiff appealed and filed an appeal on May 23, 2013, but the claim was dismissed on November 14 of the same year.

[Ground] Facts without dispute, Gap evidence Nos. 1, 2, 8, 10 (including branch numbers for those with provisional numbers), Eul evidence Nos. 1, and the purport of the whole pleadings / [applicable Acts and subordinate statutes] Article 28 (Non-Inclusion of Paid Interest in Loss) of the former Corporate Tax Act (Amended by Act No. 11128, Dec. 31, 201; hereinafter the same shall apply) (1) The interest on any of the following loans shall not be included in deductible expenses for the purpose of calculating the amount of income of a domestic corporation for each business year:

4. Any of the following: