The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

Article 10(1) of the former Restriction of Special Taxation Act (amended by Act No. 10406, Dec. 27, 2010; hereinafter the same) provides that a national shall deduct a certain amount from the corporate tax for each taxable year in cases where research and human resources development expenses are paid for each taxable year. Article 9(2)6 of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 21307, Feb. 4, 2009); Article 8(1)6 of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 23590, Feb. 2, 2012); and Article 8(1)6 of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 23590, Feb. 2, 2012), one of the research

Based on its adopted evidence, the lower court recognized the instant retirement pension premium paid by the Plaintiff to the researchers working at a business-affiliated research institute, which is the dedicated department under its jurisdiction, as labor expenses subject to the tax credit for research and human resources development expenses as prescribed by Article 10(1) of the former Restriction of Special Taxation Act, and subsequently refunded corporate tax corresponding thereto. On November 26, 2013, the Daejeon District Tax Office recognized that the instant retirement pension premium did not constitute labor expenses subject to the tax credit for research and human resources development expenses, and recognized the Plaintiff’s revised corporate tax for the business year from 2007 to 2010.

Next, the lower court determined that ① the retirement pension premium of this case actually paid by the Plaintiff to the research institute based on the fixed contribution retirement plan for each taxable year and each target employee can be recognized as the expense for the pertinent business year, and the amount equivalent to the above insurance premium can be deemed as a conclusive reversion to each research institute. ② As such, the retirement pension premium of this case is a research and study for the pertinent taxable year.