The judgment below

The plaintiff's appeal against the disposition imposing additional tax is dismissed.

The plaintiff's remaining appeal is justified.

1. We examine the Plaintiff’s ground of appeal as to the disposition imposing additional tax in the instant disposition prior to examining the Plaintiff’s ground of appeal.

An appeal is a claim for revocation and alteration of a judgment disadvantageous to himself/herself, so the appeal of appeal against the original judgment in full winning the appeal shall not be permitted as there is no benefit of filing an appeal, and in principle, whether the appeal is disadvantageous to the appellant shall be determined on the basis of the text of the judgment. If the appellant's assertion was accepted and won, there is no benefit of appeal even if there is a complaint

(See Supreme Court Decision 2009Du355 Decided June 30, 201). According to the record, it is evident that the Plaintiff filed an appeal against the part on which the Plaintiff seeks revocation of the penalty tax of this case, despite winning the entire judgment in the lower court, on the ground that the relevant judgment is unreasonable, even though it has won the entire portion.

Therefore, the Plaintiff’s appeal on the disposition imposing additional tax in the lower judgment is unlawful as there is no benefit of appeal.

2. We examine the Plaintiff’s grounds of appeal (to the extent of supplement in case of supplemental appellate briefs not timely filed) on the part of the disposition imposing principal tax in the instant case.

(1) Article 63-2(2)2 of the former Restriction of Special Taxation Act (amended by Act No. 6538, Dec. 29, 2001; hereinafter “Special Provision Act prior to the amendment”) provides for a corporation that relocates its head office to an area other than the Seoul Metropolitan area with the requirements of each subparagraph of paragraph (1), to reduce or exempt the corporate tax on income equivalent to the amount calculated by multiplying the amount obtained by subtracting gains on transfer of land and buildings from the tax base for the pertinent taxable year for a certain period (hereinafter “tax base subject to reduction or exemption”), while a new house sales corporation is obliged to reduce or exempt the corporate tax on income equivalent to the amount calculated by multiplying the income from the tax base for the pertinent