2. Whether each of the dispositions of this case is legitimate

A. The plaintiff's assertion;

(b) relevant legislation;

C. 1) Regarding the instant fee, 3) Regarding the instant fee, etc., part of the portion “with respect to the instant salary, etc.” is dismissed as follows.

C. With respect to each of the instant funds, 2) The portion of “reasonable tax amount” is as stated in the reasoning of the judgment of the first instance except for those newly used as follows 2 and 3. As such, Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act shall be cited. From 4 pages to 5, “investment shall be made (Article 3(1) and 3(2).” On 4 pages, 3 means “an investment shall be made” (Article 3(2) and 3(2). On 4 pages, 1 means “matters” as “matters (Article 4 subparag. 2)”. 6 Myeon 3 means “239,936,136 won” as “193,935 won.

On August 22, 2005, the Plaintiff added real estate development, lease, and sales business to the corporate register of August 22, 2005.

N is, in fact, a company run by F and its major shareholders consisting of F’s spouse X, F’s children AM, W, N, his U,O, etc.

M, AG Co., Ltd. (hereinafter “AG”), N, andO agreed to jointly implement the primary cooking project by establishing R, which is a special purpose corporation (SPC) in the form of project financial investment company (PFV) under the Corporate Tax Act on April 25, 2008.

(hereinafter “instant joint project agreement”). Article 2(1) of the instant agreement provides for the construction period of the primary set project from May 2008 to December 2008.

They were created to acquire new shares, corporate bonds, etc. issued by R on April 28, 2008, the National Bank Co., Ltd., a trustee company of the AG private real estate investment trust No. 5 (hereinafter “National Bank”) and the gold life insurance company.