1. The plaintiff's appeal and the defendant's appeal (excluding the part which became final and conclusive as the plaintiff's appeal is revoked at the court of refund transmission).

1. Although the Plaintiff filed a lawsuit against the Defendant for the revocation of all of the dispositions stated in the “instant claim”, the first instance court partially accepted the Plaintiff’s claim, the part exceeding KRW 321,179,190 of the disposition imposing corporate tax for 202 business year; ② exceeding KRW 725,609,951 of the disposition imposing corporate tax for 1,187,090,740 of 203 business year; ③ the part exceeding KRW 2,670,48,480 of the disposition imposing corporate tax for 204 business year; ② the part exceeding KRW 306,970 of the disposition imposing corporate tax for 2,50 and KRW 97 of the judgment against the Defendant; ② the part exceeding KRW 1,670,408,48,480 of the disposition imposing corporate tax for 205 business year; ② the portion exceeding KRW 306,90 of the disposition imposing corporate tax for 205 business year; and ② the remaining portion exceeding KRW 9796,30636,406,700 of the Plaintiff’s of the appeal.

3.2