1. All of the plaintiff's claims are dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the instant disposition;

A. B (hereinafter “B”) was incorporated on January 22, 2007 for the purpose of a new renewable energy-related business, and added steam supply business and pure supply business to the purpose business on December 17, 2008, and was dissolved upon merger with the Plaintiff on March 4, 2015, and the Plaintiff succeeded to B’s status as a corporation surviving the merger.

B. On June 28, 2007, B entered into a heat supply contract with the Plaintiff, and on May 31, 2008, the pipe facilities for steam supply (hereinafter “instant pipe facilities”) acquired KRW 8,630,303,680 (in addition, around 2011, KRW 1,610,00,000 as capital expenditure items for the instant pipe facilities) from the Plaintiff, E (ju), and F (hereinafter “the steam supplier, etc.”) from June 2008.

C. B calculated the depreciation costs calculated by applying five years, which is the standard service life of wholesale and goods brokerage business, to the cost, and filed corporate tax from the business year of 2008 to the business year of 2013.

Around October 2014, the director of the Seoul Regional Tax Office notified the Defendant of the audit results that B should have applied the standard service life of the pipeline facilities of this case to the standard service life of electricity, gas, and distilled companies, 20 years, which is the standard service life of electricity, gas, and distilled companies, at the time of filing a report on the tax base and tax return of corporate tax from the business year 2009 to the business year 2013. Accordingly, the Defendant recalculated the depreciation service life of the pipeline facilities of this case by applying the depreciation service life of this case to 20

E. The Plaintiff appealed and filed an appeal with the Tax Tribunal on April 3, 2015, but the Tax Tribunal dismissed the said appeal on January 18, 2017.

[Reasons for Recognition] There is no dispute;