Whether income is omitted or not;

It shall be deemed that there was an agreement to reduce the contents of the initial agreement as long as the bonds cannot be deemed to have been mature and finalized to the extent that they are highly feasible, and therefore the initial disposition imposed by deeming the omission of sales

Article 15 of the Corporate Tax Act: Scope of Gains

The appeal is dismissed.

Costs of lawsuit shall be borne by the defendant.

Although all of the records of this case and the judgment of the court below and the appellate brief were examined, since all of the appellant's arguments are without merit, it is so decided as per Disposition under Articles 4 and 5 of the Act on Special Cases concerning