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

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

1. Details of the disposition;

A. On June 21, 1993, the Plaintiff is a juristic person established with the purpose of manufacturing, retailing, exporting, trading, etc. of main products (main iron pipes and other) as its objective business, and B is working as the representative director from the time of its incorporation to the date of its establishment.

B. On October 31, 2010, the Plaintiff paid to B an interim settled retirement allowance of KRW 1,631,769,840 by converting the annual salary system (hereinafter “retirement allowance in 2010”) and included it in deductible expenses at the time of filing a corporate tax return for the business year 2010.

C. The director of the Seoul Regional Tax Office, on October 31, 2010, cannot be deemed to have actually retired from the Plaintiff as of October 31, 2010, on the ground that there was a real retirement against B as of October 31, 2010. The director of the Seoul Regional Tax Office excluded the retirement pay in 2010 from deductible expenses in the business year of 2010, and notified the Defendant of the assessment data by deeming

Accordingly, on June 3, 2013, the Defendant imposed corporate tax of 526,50 won on the Plaintiff for the business year 2010, and corporate tax of 39,399,450 won for the business year 2011 (hereinafter collectively referred to as “each of the instant dispositions”). On the same day, the amount of bonus disposal for B, including interest rate for recognition of retirement pay in the business year 2010, is 34,126,35 won for the business year 34,126,35 won for the same business year 2010, and 151,912,109 won for the business year 201, and 114,22,688 won for the business year 2012, and “each of the instant notifications” for each of the instant notifications.

E) The Plaintiff appealed and filed an appeal with the Tax Tribunal on July 23, 2013, but the Tax Tribunal dismissed all the Plaintiff’s claims on June 10, 2014. [The Plaintiff did not have any dispute over grounds for recognition, and No. 1]

8. Each description of evidence 9, 11, 12, and 20 (including each number for those with virtual numbers) and the purport of the whole pleadings;

2. The plaintiff's assertion is that the salary system for officers and employees (excluding B who are the representative director) is converted to the annual salary system in 2003, and the plaintiff's assertion is not more than 23,831,440 won of retirement pay to B in 203.