Patient description: The patient is a 63-year-old man presenting to the Emergency Department with a history of acute urinary retention in the past 2 days. Abdominopelvic CT scan revealed a large prostate and a bladder filled with urine. He is a candidate for urethral catheterization and TURP. Further evaluation revealed: Post-void residual: 71 mL Prostate volume (TRUS): 63 mL Prostate-specific antigen (PSA) level: 3.5 ng/mL His recent blood chemistry (3 days ago) was normal: Hgb: 13.6 g/dl WBC: 133000 /mm3 Plt: 370000 /ml PT: 12 second PTT: 34 second INR: 0.9 Creatinine: 0.5 mg/dl BUN: 10 mg/dl U/A: Color: yellow Appearance: cloudy PH: 5.3 Specific gravity: 1.010 Glc: 100 Nitrite: negative Ketone: none Leukocyte esterase: negative RBC: negative WBC: 2 WBCs/hpf U/C: negative

Clinical trial eligibility criteria: eligible ages (years): 20.0-55.0,  Healthy Volunteers Healthy male subjects between the ages of 20 and 55 years, BMI >18.5, <25, inclusive *Body mass index(kg/m2) = weight(kg)/(height(m)2) 2. Subject who don't have congenital or chronic diseases and have no abnormal medical examination results. 3. Subject is healthy (no clinically relevant findings in any of the investigations of the pre-examination) as judged by the investigator Hematology tests: WBC with differential count, RBC, Hemoglobin, Hematocrit, Platelet, PT(INR)/aPTT Blood chemistry tests: Calcium, Inorganic Phosphate, Fasting Glucose, BUN, Creatinine, Cholesterol, Total Protein, Albumin, Total Bilirubin, Alkaline phosphatase, AST, ALT, r-GT, LDH, TG, K, Na, Cl, uric acid, CPK Immune serum tests: HBsAg, anti-HCV Ab, anti-HIV Ag/Ab, β-hCG Urinalysis: Specific Gravity, pH, Protein, Glucose, Ketone, RBC, Urobilinogen, Bilirubin, Nitrite, WBC, Color, Turbidity, Sediment, Microscopy Urine drug screening tests: Amphetamine, Barbiturate, Morphine, Benzodiazepine, Cocaine 4) If you are a woman, you must be a negative pregnancy test at screening Postmenopausal (no period for at least two years) Surgical sterilization (Hysterectomy or bilateral oophorectomy, tubal ligation) Before the screening, interfile male partner and this man is the sole partner of that person Before Investigational product first dose administered at least 14 days before the start appropriate contraception until at least 28 days. 5) If you are a male and sexually active women of childbearing age, during the trial period contraception (condoms, etc.) and clinical trial duration, and IND maintaining adequate contraception up to 28 days after the last dose, and one party must agree that you will not donate sperm 6) Subjects who signed and dated in informed consent form indicating that the subject has decided to participate in the study after being informed of all pertinent aspects of the study  Subject with known for hypersensitivity reaction to acebrophylline, xanthine and food. 2. Patients with genetic problems such as galactose intolerance, Lapp lactase deficiency or glucose-galactose malabsorption 3. Subject with serious active cardiovascular, respiratory, hepatologic, renal, hematologic, gastrointestinal, immunologic, dermal, neurologic, or psychological disease or history of such disease 4. Subject with known for history of gastrointestinal disease or gastrointestinal surgery which affect on the absorption drug 5. Subjects with any of the following condition in screening (blood pressure, 12-lead ECG, blood, urinalysis, etc.) 6. Subject with any of the following conditions in laboratory test AST or ALT > Upper normal limit × 1.25 Total bilirubin > Upper normal limit × 1.5 7. If the estimated GFR < 80mL/min/1.73m2 using MDRD formula. ※ MDRD equation (mL/min/1.73m2) : GFR = 175 x Scr-1.154 x age-0.203 8. Systolic blood pressure <=90mmHg or diastolic blood pressure >=150mmHg or a person showing the corresponding figures <=50mmHg or >=100mmHg in vital signs. 9. Who has history of drug abuse (especially hypnotic, central acting analgesics, psychotropic drugs, such as opiates or central nervous system acting drug) or shows positive reactions to drug of abuse in urine drug screening tests. 10. Excessive caffeine and alcohol intake, smoking person(caffeine: > 5cups/day, alcohol: >210g/week, tobacco: > 10 cagarettes/day) 11. Person cannot be non-smoking, non-alcohol during the hospital stay. 12. Use of any prescription medication within 14 days prior to study medication dosing or use of any medication such as over-the-counter medication including oriental medication within 7 days prior to study medication dosing 13. Participation in any clinical investigation within 60days prior to study medication dosing 14. Subjects with whole blood donation within 60days, component blood donation within 30days 15. Women who are pregnant or breast-feeding 16. Person who cannot eat, including high-fat diet (more than 900kcal, containing more that 35% fat) that served during the trial period 17. Person can not prohibit the consumption of grapefruit-containing food during the trial period. 18. Subjects with decision of nonparticipation through investigator's review due to laboratory test results or other excuse such as non-responding to request or instruction by investigator