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

Of the instant lawsuits, the first, first, and second, 2010, and second, respectively.

1. The reasoning of the judgment of the court of first instance is the same as the reasoning of the judgment of the court of first instance, except for the dismissal or addition of the following contents among the grounds of the judgment of the court of first instance. Therefore, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420

(1) On the third side, the following shall be added to the third side:

“2. Of the instant lawsuits, the following facts are examined: (a) whether the imposition of value-added tax on the first, second, and second, 2010 among the instant lawsuits was lawful; and (b) whether the revocation of the imposition of corporate tax on the business year 2011 is no longer effective if the administrative disposition is revoked; and (c) the revocation lawsuit against the non-existent administrative disposition is unlawful as there is no benefit of lawsuit (see, e.g., Supreme Court Decision 2009Du16879, Apr. 29, 2010). However, according to the reference documents and accompanying documents submitted by the Defendant on March 17, 2016, the Defendant may recognize the fact that ex officio revocation of the imposition of corporate tax on the instant lawsuit on the first, second and second, 2011; and (b) whether the remaining part of the instant lawsuit in the instant lawsuit in the instant case is unlawful as it has no benefit of the Plaintiff’s lawsuit on the revocation of the imposition; and (c) thus, (d) if the Plaintiff’s remaining part of the instant disposition in the instant lawsuit was unlawful.

2. In conclusion, the part of the claim for revocation of the imposition of value-added tax on the first, second, and second, 2010 among the lawsuit in this case and the revocation of the imposition of corporate tax for the business year 2011 shall be dismissed, and the remainder of the plaintiff's claim shall be accepted for the reasons that it is reasonable, and the judgment of the first instance shall not be maintained as it is, and the judgment of the court of first instance shall be modified as above, and the total costs of the lawsuit shall be borne by the defendant by applying Article 98 of the Civil Procedure Act and Article 32 of the