1. The plaintiff's appeal and the plaintiff's claim that the court changed in exchange are all dismissed.

2. Appeal;

1. The reasons why the court should explain this part of the disposition are as follows: (a) deleted the part of the disposition of imposition of corporate tax as of January 5, 2016 (hereinafter referred to as “disposition of imposition of corporate tax as of January 5, 2016”) in the third part of the judgment of the court of first instance; and (b) revised the third part of the disposition of imposition of corporate tax as of January 5, 2016 (hereinafter referred to as “instant disposition of imposition of corporate tax”).

"Except for addition, it is identical to the reasons stated in Paragraph 1 of the judgment of the court of first instance (Chapter 2, Paragraphs 14 through 12 of the second page), and thus, it is quoted in accordance with Paragraph 2 of Article 8 of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

(hereinafter the meaning of the terms used in this case is as stated in the first instance court's decision). 2. The reason why this court's explanation concerning the legitimacy of the claim for revocation of the disposition imposing corporate tax on May 9, 2014 among the lawsuits in this case is the same as that of the third part of the judgment in the first instance court's judgment from 15 to 3. Thus, it is acceptable in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

3. Whether the imposition of corporate tax in this case and the imposition of each of the value-added tax in this case are legitimate

A. The Plaintiff’s assertion that the payment of attorney fees was not for the criminal case defense of the Plaintiff’s officers and employees, but for the response to the legal sanctions that may arise against the Plaintiff, such as the violation of the Framework Act on the Construction Industry.

Even if some of the expenses for the defense of the Plaintiff’s criminal cases among the expenses for attorney fees, the possibility of legal sanctions that may be incurred to the Plaintiff is determined according to the contents of the Plaintiff’s act committed by the officers and employees, and the process and the result of the pleadings against the Plaintiff’s officers and employees have a significant impact on the Plaintiff, and thus, it is the expenses incurred in relation to the Plaintiff’s business.

In addition, the Plaintiff.