The part against the Defendant is reversed, and that part of the case is remanded to the Seoul High Court.

1. After compiling evidence, the court below found the facts as stated in its holding, and found the new service life within the scope of 25/100 or more of the standard service life after the corporation acquired used assets or the merged corporation acquired assets from the merged corporation divided into the merged corporation and reported the new service life within the scope of 25/100 or more of the standard service life under Article 28(1) of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 20720, Feb. 29, 2008; hereinafter the same), it appears that the acquisition cost of the fixed assets used within a specified period is in accordance with the nature of the depreciation system to accurately calculate profits and losses by responding to the profits generated from the use of the assets, and in light of the nature of the depreciation system to respond to the physical and economic loss of fixed assets by allocating the physical and economic loss of fixed assets as losses during the service period as new assets, the court below determined that the remaining service life should be applied to the plaintiff who acquired the previous service life under Article 28 of the former Enforcement Decree of the Corporate Tax Act.

2. However, it is difficult to accept the above determination by the court below for the following reasons.

The former Corporate Tax Act.