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, established on February 2, 1978, purchased 30,000 shares out of 240,000 shares of a stock-listed corporation B, a non-listed corporation, A (hereinafter “B”), owned on February 22, 201, for a profit-making corporation operating cargo transport business, at KRW 11,000 per share.

(hereinafter “instant stock transaction”). B.

The Plaintiff and A are both shareholders of B, and at the time of the instant stock transaction, A serves as a non-permanent auditor at B at the time of the instant stock transaction, and Article 52 of the former Corporate Tax Act (amended by Act No. 10221, Mar. 31, 2010; hereinafter “former Corporate Tax Act”) and Article 87(1)7 of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 22073, Mar. 9, 2010; hereinafter “former Enforcement Decree of the Corporate Tax Act”) fall under the specially related person under Article 87(1)7 of the former Enforcement Decree of the Corporate Tax Act, and the purchase amount also exceeds KRW 9,700,00 per share, which constitutes a type of wrongful calculation under Article 88 of the former Enforcement Decree of the Corporate Tax Act (amended by Act No. 10221, Aug. 1, 2013; hereinafter “the Plaintiff’s income amount”).

C. On October 15, 2013, the Plaintiff filed a request for review with the Board of Audit and Inspection to dismiss the Plaintiff on July 22, 2014.

[Ground of recognition] The fact that there is no dispute, Gap's evidence 1 through 4, Eul's evidence 9 (including branch numbers, if any; hereinafter the same shall apply), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1 A was the de facto controlling shareholder of C, a local company located in the Daejeon area, and the Plaintiff as well as the subsidiary company of friendly feed, has no interest in capital or business.