Of the part against the plaintiff in the judgment of the court below, the imposition of corporate tax for the business year from 200 to 2004.

The grounds of appeal are examined.

1. The plaintiff's ground of appeal No. 1

A. Article 52(1) of the former Corporate Tax Act (amended by Act No. 10423, Dec. 30, 2010; hereinafter “Corporate Tax Act”) provides that “Where the head of the district tax office having jurisdiction over the place of tax payment or the Commissioner of the competent Regional Tax Office deems that the tax burden of a domestic corporation has been unjustly reduced due to an act of the domestic corporation or a transaction with a person with a special relationship prescribed by the Presidential Decree (hereinafter “specially related person”), he/she may calculate the amount of income for each business year of the relevant corporation regardless of the act or calculation of the amount of income of the relevant corporation (hereinafter “Calculation”),” and Article 87(1) of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 22951, Jun. 3, 2011; hereinafter “Enforcement Decree of the Corporate Tax Act”) provides that “a person with a special relationship prescribed by the Presidential Decree” refers to a person having a relationship falling under any of the following subparagraphs with the relevant corporation and his/her de facto relation with the relevant corporation’s relative:

As above, Article 52(1) of the Corporate Tax Act provides for the calculation of the amount of income arising from a transaction with a person with a special relationship or a transaction with a person with a special relationship as the object of the avoidance of wrongful calculation, and delegates the scope of the person with a special relationship to Presidential Decree. According to delegation, Article 87(1) of the Enforcement Decree of the Corporate Tax Act provides for a person with a relationship under any of the subparagraphs of the same Article as a person with a special relationship. Thus, only a person with a relationship under any