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 established on December 10, 1991 and engaged in the LPG wholesale business.

B. The Plaintiff lent KRW 600 million (hereinafter “instant provisional payment”) to Company B (hereinafter “B”) in the account book for the business year 2009, and included it in the provisional payment account, and included the advance payment amount of KRW 700 million (hereinafter “C”) to Company C (hereinafter “C”) in the advance payment account.

C. On June 30, 2010, the Plaintiff paid retirement benefits of KRW 2.314 billion to D’s representative director, KRW 2.8 billion to managing director E, KRW 2.88 billion, and KRW 2.364 million to managing director F, and each of the above retirement benefits was included in deductible expenses when filing a corporate tax return for the business year 2010, and withheld and paid retirement income tax. D.

From June 13, 2014 to September 30, 2014, the Defendant conducted an integrated investigation of corporate tax against the Plaintiff during the period from June 13, 2014 to September 30, 2014. As a result, deeming that the instant advance payment and provisional payment were used as D and as a result, each of them was included in deductible expenses and added thereto (-). On the other hand, D’s calculation of the amount of KRW 1,857,40,00 (hereinafter “D retirement pay”) out of the retirement pay received from the Plaintiff as a result of the calculation of wrongful acts shall be included in deductible expenses, and the amount of KRW 21,867,490 (hereinafter “executive retirement pay”) out of the retirement pay paid to E and F shall be deemed as having been used by D,

1. In the case of the business year 2009 as indicated in the table, KRW 1,451,531,742, including the instant provisional payments and advance payments, and KRW 2,350,53,875, including D retirement pay and retirement pay for officers in the business year 2010, and KRW 95,847,940, including D retirement pay and retirement pay for officers in the business year 2011, were identified to have been out of the company and reverted to D.

E. Accordingly, the Defendant is entitled to the Plaintiff on January 2, 2015.

The amount of each outflow income earner as stated in the paragraph shall be disposed of as a bonus.