1.The judgment of the first instance shall be modified as follows:

Of the instant lawsuit, the Defendant’s lawsuit was filed on January 2, 2017 with the Plaintiff on January 2, 2014.

1. The court's explanation concerning this part of the reasons for the decision of the court of first instance is the same as the corresponding part of the reasons for the decision of the court of first instance (from 6 to 3 pages of the second decision of the court of first instance). Thus, this part of the reasons are cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure

2. Determination on this safety defense

A. The Defendant’s principal safety defense filed an appeal with the Tax Tribunal only on the disposition of imposition of corporate tax and notification of change in income amount among the instant disposition, and the disposition of imposition of value-added tax is unlawful, since it did not go through the preceding trial procedure.

B. In full view of the respective statements and arguments stated in Gap evidence 2 and Eul evidence Nos. 9, the plaintiff filed an appeal with the Tax Tribunal seeking the revocation of the disposition of imposition of corporate tax and the disposition of notice of change in income amount among the instant disposition on April 3, 2017, and the plaintiff's appeal was dismissed on August 28, 2017.

On this issue, the plaintiff asserts that the disposition of value-added tax was also stated in the disposition of this case, and that the appeal was filed against the disposition of value-added tax.

However, according to each of the above evidence, the plaintiff clearly stated in the purport of the written request for judgment that the disposition of imposing corporate tax and the cancellation of the notice of change in amount of income among the disposition of this case, and apart from whether it constitutes a normal transaction under the Value-Added Tax Act, the plaintiff paid the amount equivalent to the value of supply of the tax invoice of this case as expenses, so that

Furthermore, in the decision of the Tax Tribunal, the supply value of the tax invoice of this case may be recognized as the construction cost and included in deductible expenses in calculating corporate tax income.