1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

1. Facts of recognition;

A. On September 3, 1997, the head of the Korea Regional Construction and Transportation Administration, which received the Defendant’s deposit money, deposited KRW 5,591,500 (hereinafter “the instant deposit money”) as the deposit money for five parcels, other than Taecheon-si, Taecheon District Court, Taecheon-si, Taecheon-si, 197, as the deposit money, as the deposit money was incorporated into C road construction (hereinafter “the instant deposit money”).

(2) On July 1, 200, the National Tax Service and its affiliated agencies succeeded to their authority as the Enforcement Rule was amended by Ordinance of the Ministry of Finance and Economy No. 150, Jul. 1, 2000; hereinafter referred to as the “Triju Tax Office”) attached the right to claim the payment of the instant deposit amount to KRW 621,108,80, the corporate tax amount on September 8, 1997.

3) On March 16, 1998, the Defendant received dividends of KRW 53,456,230 out of the above deposited money as Yongcheon District Court Young Branch D on March 16, 1998. 4) On May 2, 2003, the Defendant requested withdrawal of the said distributed amount to the Chuncheon District Court Youngsi District Court, and received KRW 59,510,697, including interest KRW 6,054,467.

(hereinafter referred to as “the received amount of this case”). B.

The head of the tax office having jurisdiction over the preceding disposition shall impose the tax on the plaintiff A, ① the total amount of 319,705,863 won of the corporate tax and special surtax for the business year 1994 on January 16, 1996 [the Flue-si, Sungnam-si, the Flue-si, the 1,169m2, the 1,043m2, the 1,043m2, the 3m286m2 and the 286.6m2 and its ground

The corporate tax related to the transfer of the property is the corporate tax related to the transfer of the property; hereinafter “the first imposition disposition”), ② the imposition disposition of KRW 209,193,620 in total of the corporate tax and special surtax for the business year 1992 on March 1, 1997 [the Seoul Dongdaemun N-gu 241m20m20,000,000,000 won (hereinafter “O land”).

(3) The corporate tax related to failure to use the amount of KRW 119 million, which was set up and managed as the technical development reserve in the account books for the imposition of corporate tax of KRW 14,303,550 on March 1, 1993.

(c).