2. The director of the tax office on May 7, 2014

2. The following shall be added to the “C Building” of the 14th parallel 14th parallel :

The defendant in the 2nd 17th eth 17th eth eth eth eth eth eth eth eth.

The defendant in the 3rd parallel "the defendant in the 5th parallel" shall be the "the defendant Kimpo Tax Office".

2. Whether the imposition of each of the corporate tax in this case is legitimate

A. Plaintiff A’s assertion that Defendant North Korea District Tax Office calculated the appropriate rent per unit area of 604 units located in the same building as the instant real estate (hereinafter “instant 604”) and paid rent in excess of the reasonable rent is deemed to be subject to the avoidance of wrongful calculation. Since it is inappropriate to consider the instant 604 as the comparison with the instant real estate, the imposition of each of the instant corporate tax based on this is unlawful.

B. The reasoning of this court’s judgment on this part of the relevant statutes is the same as that of the relevant part of the judgment of the court of first instance (including 3 pages 20 and the attached Form), and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of

C. 1) Determination of the rejection of wrongful calculation under Article 52 of the Corporate Tax Act is not based on a normal and reasonable method by a corporation for a transaction with a person with a special relationship, but rather on the part of the former Enforcement Decree of Corporate Tax Act (amended by Presidential Decree No. 26981, Feb. 12, 2016)

In the event that the taxation authority denies or reduces the tax burden by abusing the various forms of transactions enumerated in each subparagraph of Article 88(1), it shall be objective and reasonable by the method prescribed by the law.