1. Revocation of a judgment of the first instance;

2. The plaintiff's claims against the defendants are all dismissed.

3. The total cost of the lawsuit.

1. Basic facts

A. The Plaintiff’s major shareholders as of June 1, 2013 (26.86%) are the State (26.86%) the Korea Electric Power Corporation (24.45%) the Korea Electric Power Corporation (24.48%) and local governments (2.9%) as of June 1, 2013, with the aim of promoting convenience in people’s lives and contributing to improving public welfare by laying the foundation for a stable long-term supply of gas, including the Seoul Special Metropolitan City (3.9%) the Gyeonggi-do (1.22%) the Incheon Metropolitan City (0.70%) the Busan Metropolitan City (0.66%) the Daegu Metropolitan City (0.59%) the Daegu Metropolitan City (0.42%) the Daejeon Metropolitan City (0.40%) the Daejeon Metropolitan City (0.38%) the property tax assessment basis date for the year 2013 (20.33%) and the Gangwon-do (0.48%). The said local governments are included in the above local governments.

B. Pursuant to Article 10 of the former Ordinance on the Reduction and Exemption of Gun Taxes (amended by the former Ordinance on the Reduction and Exemption of Gun Taxes (amended by the Jeonnam-do Ordinance on May 1, 2014; hereinafter referred to as the “Decree-Gun Ordinance”), Defendant Masan-Gun directly contributed to the Plaintiff under Article 10 of the former Ordinance on the Reduction and Exemption of Gun Taxes (amended by the Ordinance on the Reduction and Exemption of Gun Taxes on March 13, 2012) pursuant to Article 10 of the former Ordinance on the Reduction and Exemption of Gun Taxes (amended by the Ordinance on the Reduction and Exemption of Gun, Article 1881 of the former Ordinance on the Reduction and Exemption of Gun Taxes, Article 10 of the former Ordinance on the Reduction and Exemption of Gun Taxes, Article 10 of the former Ordinance on the Reduction and Exemption of Gun Taxes, Article 2056 of the former Ordinance on the Reduction and Exemption of Gun Taxes (amended by the Ordinance on the Reduction and Exemption of Gun, respectively).