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 and the Plaintiff is a construction company established on May 20, 2003 and settled accounts on December 31, 201 each year. As of December 31, 2011 and December 31, 2012, the Plaintiff holds 40% of the shares of the Green Love Co., Ltd. (hereinafter “wholly Love”) and the sales of the Plaintiff and the Full Culture Love for the business year 2010 through 2012 are as follows. The Plaintiff is subject to external audit pursuant to Article 2 of the Act on External Audit of Stock Companies as of the business year 2012.

Plaintiff 1,02.8 billion won in the business year 201, 201, the corporate name of the Plaintiff 1,02.8 billion won in the business year 2012, and KRW 1.2 billion in the love culture of 1,03.6 billion in the business year 201.

B. The Plaintiff filed a corporate tax return for the business year 2012, while the Plaintiff first fell under a small and medium enterprise pursuant to the proviso to Article 2(1) of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 22583, Dec. 30, 2010; Presidential Decree No. 23590, Feb. 2, 2012).

However, upon filing a corporate tax return for 2012 business year, the Plaintiff filed a return on the amount of tax subject to special tax reduction or exemption, tax credit to improve the corporation’s bill system, tax credit, and tax credit for research and human resources development expenses pursuant to Articles 7, 7-2, and 10 of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter “former Restriction of Special Taxation Act”) on the ground that the Plaintiff is under the grace period pursuant to the main sentence of Article

C. On November 15, 2013, the Defendant imposed corporate tax on the Plaintiff on the Plaintiff on November 15, 2013, Article 2 of the former Enforcement Decree of the Framework Act on Small and Medium Enterprises (amended by Presidential Decree No. 24638, Jun. 28, 2013; hereinafter “Enforcement Decree of the former Framework Act on Small and Medium Enterprises”).