Costs of appeal shall be borne by each party.

The plaintiff did not submit a statement of grounds for appeal within a legitimate period. The plaintiff's appeal is dismissed in accordance with Article 8 (2) of the Administrative Litigation Act and Article 429 of the Civil Procedure Act, since there is no statement in the grounds for appeal

2. The defendant's grounds of appeal are examined.

(1) Article 192 (1) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 20618, Feb. 22, 2008; hereinafter the same) provides that "in determining or revising corporate income under the Corporate Tax Act, the dividends, bonuses, and other income disposed of shall be notified to the corporation concerned by a notice of change in the income amount as prescribed by the Ordinance of the Ministry of Finance and Economy within 15 days from the date of the determination or correction by the head of the tax office or the director of the regional tax office who makes the determination or correction of corporate income: Provided, That where the location of the corporation is not clear or it is impossible to serve the notice, or where the corporation concerned falls under the provisions of Article 86 (1) 1, 2, and 4 of the National Tax Collection Act, it shall be notified to

Meanwhile, Article 134 (1) of the former Enforcement Decree of the Income Tax Act provides, “Where a corporation files a return on the corporate tax base of the corporation under the Corporate Tax Act after the deadline for filing the final return of global income, or the head of a tax office makes a determination or correction of the corporate tax base by disposing of the amount included in gross income as dividends, bonuses, or other income, and thus has no liability for filing the final return of global income, or where a person who files the final return of the tax base is to pay the income tax additionally (where a resident is notified under the proviso of