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, a legal entity engaging in the shipping transport business, included the processing costs of up to 240,134,502 won in total in the account book (hereinafter “instant processing costs”) from January 20, 2009 to December 31, 2009 as indicated in the following table, and recorded the counter account in the account book as a deposit (hereinafter “instant accounting”).

날짜 차변 대변 복리후생비, 여비교통비, 통신비, 수선비, 사무용품비, 소모품비, 지급수수료, 접안료, 용선료 등 계정 등의 합계액(단위: 원, 이하 같다) 가수금 계정 (적요: 대표자 일시 가수 입금) 2009. 1. 20. 12,773,210 12,773,210 2009. 1. 31. 3,801,139 3,801,139 2009. 2. 20. 17,392,770 17,392,770 2009. 2. 28. 4,024,410 4,024,410 2009. 3. 20. 18,082,133 18,082,133 2009. 3. 31. 4,254,320 4,254,320 2009. 4. 20. 13,481,440 13,481,440 2009. 4. 30. 3,344,900 3,344,900 2009. 5. 20. 15,774,110 15,774,110 2009. 5. 31. 4,101,910 4,101,910 2009. 6. 20. 11,856,320 11,856,320 2009. 6. 30. 4,127,920 4,127,920 2009. 7. 20. 19,208,030 19,208,030 2009. 7. 31. 3,500,800 3,500,800 2009. 8. 20. 19,634,290 19,634,290 2009. 8. 31. 4,676,330 4,676,330 2009. 9. 20. 17,544,110 17,544,110 2009. 9. 30. 4,149,900 4,149,900 2009. 10. 20. 19,026,840 19,026,840 2009. 10. 31. 4,069,200 4,069,200 2009. 11. 20. 13,578,670 13,578,670 2009. 11. 30. 4,425,830 4,425,830 2009. 12. 20. 13,911,500 13,911,500 2009. 12. 31. 3,394,420 3,394,420 합계 240,134,502 240,134,502

B. On December 31, 2009, the Plaintiff substituted the account with the shareholders, executives, and employees’ long-term loans (hereinafter “long-term loans of principal class”) equivalent to the processing costs of the instant case as indicated below.

on December 31, 2009 240,134,502 the long-term loans of principal class 240,134,502,502

C. The entry details from 2009 to 2014 by the president of the kindergarten for long-term loans of the Plaintiff’s principal class are as listed below.

The date of the business year.