1. The defendant's refusal disposition against the plaintiff on May 27, 2013 against the plaintiff is 458,064.

1. Details of the disposition;

A. The Plaintiff is a non-profit corporation established on February 1, 1984 pursuant to the Military Personnel Mutual Aid Association Act in order to promote the stability and welfare of military personnel and military service officials.

B. On June 2009, the Plaintiff owned 102 and 1,298 parcel of land (hereinafter collectively referred to as “instant parcel of land”), and around June 2009, lent 40 billion won (hereinafter referred to as “instant loan”) at an annual interest rate of 6.3% to Korea Capital Co., Ltd. (hereinafter referred to as “Nonindicted Company”) holding 71.8% of its outstanding shares.

C. At the time of filing a report on the corporate tax base and tax amount for the business year 2009, the Plaintiff deemed the provisional payment that paid the instant loan without business relations (hereinafter “the provisional payment without business relations”) and deemed the instant land as a real estate not related to business affairs (hereinafter “real estate for non-business use”), and filed a report on the amount of the interest paid and the maintenance cost, respectively, to the Defendant by non-inclusioning the interest paid and the maintenance cost as follows.

[Plaintiff’s corporate tax base for the business year 2009 is KRW 81,383,269,509, and the total determined tax amount is KRW 17,831,165,627. Here, the Plaintiff filed a return by calculating the tax amount to be collected (i.e., KRW 17,830,957,943 (=17,831, 165,627 - 36,562,123,570).

Then, on the ground that the instant loan and the instant land do not constitute non-business-free real estate and non-business-free real estate, the Plaintiff filed a request for correction with the Defendant for refund of KRW 568,172,280 (the details of tax calculation are the same as the Plaintiff’s assertion in the attached Table 2 “tax calculation details”), and the Defendant rejected the Plaintiff’s request for correction on May 27, 2013.

(hereinafter “instant refusal disposition”). E.

The plaintiff is tried by the Tax Tribunal against the rejection disposition of this case.