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

The defendant's July 1, 2009 against A corporation on July 1, 2004.

1. After conducting an integrated investigation of corporate tax for the business year of 2004 and 2008 with respect to A, the head of the Seoul Regional Tax Office (hereinafter “Seoul Regional Tax Office”) announced the Defendant that ① KRW 240,480,938 of the amount converted to the sales of KRW 192,38,750 for the business year of 2004 stock shall be disposed of as gross income and as bonus for the representative, and KRW 214,246,653 of the sales cost shall be included in deductible expenses; ② during the investigation period, the sum of the omitted report on sales incentives received from a pharmaceutical company, such as the closing party (hereinafter “sate party”) during the investigation period, shall be KRW 2 billion in gross income and KRW 94,400,000,000,000 in total, and among them, the amount recorded in the table shall be treated as a bonus and thus, shall be treated as a representative.

The defendant adjusted the income amount of each business year according to the notification of 2004 2005 2006 2007 2007 2007 300,139,302 416,514,156 452,404,103 450,573,230,378,352,897 1,997,983,688, the defendant adjusted the income amount of 132,150,220, 384, 206, 384, 208, 384, 208, 206, 308, 30,310, 30, 690, 208, 209, 208, 364, 206, 208, 209, 364, 296, 206, 2946

A filed a request for review with the Commissioner of the National Tax Service on September 29, 2009. On December 31, 2009, the Commissioner of the National Tax Service made a request for review to the Commissioner of the National Tax Service. On December 31, 2009, the Commissioner of the National Tax Service deems that there was no omission in inventory in the business year 2004 to the Defendant. ② The amount of sales incentives sent by a pharmaceutical company and the amount reported by the Plaintiff reflects KRW 220,575,948 in the difference between the sales incentives returned by the pharmaceutical company and the amount reported by the Plaintiff, and adjust the difference between the credit account receivables and