1. Revocation of a judgment of the first instance;

2. The Defendant’s corporate tax on July 10, 2010 against the Plaintiff on July 10, 2014 1,071,765.

1. The reasons for the entry of this case by the court of first instance concerning this case are as stated in the reasons for the judgment of the court of first instance except for the submission or addition of a part of the judgment of the court of first instance as follows. Thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

(hereinafter the meaning of the abbreviationd language used in this context is the same as the judgment of the first instance). 2. 2. the second part used or added for the second reason (hereinafter referred to as “the second reason”) shall be used as “no two domestic business places,” and the last part of the operation shall be read as “ship building contract” as “ship building contract (the governing law shall be both the English law).”

First of all, the 8th parallels are to be used as "First of all, I will examine the plaintiff's primary argument," "The 5th parallels 1" as "A," "The 19,20 parallels are deleted," and "the last parallels 2.b."

The first place in the 9th place "(A)" shall be referred to as "(1)", and the third place in the table shall be referred to as "compactalty".

Pursuant to the first table of the 10th one, the "Class 1 (B)" shall be deemed to be "(2)", and the "compact penalty" in the second table shall be deemed to be "compactalty".

Part 12 (C) shall be added to “(3)” under the first Schedule.

Between the first and second classes under the second table, “(c) whether it falls under Article 93(11)(b) of the former Corporate Tax Act” shall be added, and the second class “(3)” under the said table shall be added to “(1)”.

The 14th parallels 20 to 21th parallels shall be followed as follows:

2) Whether the additional dues for each of the instant cases constitute money paid in excess of the damages to the payment itself under the original terms and conditions of the contract, the additional dues for each of the instant cases have the nature of compensation for damages as seen earlier.

However, according to Article 132 (10) of the former Enforcement Decree of the Corporate Tax Act, a foreign corporation's domestic source income provided for in Article 93 (11) 1 (b) of the former Corporate Tax Act.