1. All appeals filed by the plaintiffs and the defendants are dismissed.

2. All of the costs of the lawsuit after the filing of each appeal.

1. The grounds for the court’s explanation as to this part of the judgment of the court of first instance, such as the quotation of the judgment of the court of first instance, are as follows 2. Attachment 2 of the judgment of the court of first instance, other than the replacement of Attachment 2 of the judgment of the court of first instance as Attachment 2, is the same as the part of the reasons (including Attachment 1, but excluding the part of the judgment of March 2, 2000). Thus, it shall be cited as it is in accordance with

2. The 4th amendment portion of the Plaintiffs’ assertion “A. The Plaintiffs, after remanding the Plaintiffs’ assertion, withdrawn all the existing arguments inconsistent with this Opinion on May 16, 2018 at the date of pleading on May 16, 2018.”

4. The 5th parallel to 5th parallel shall be deleted.

The 5th 9th 9th "Enforcement Decree" is referred to as the "Enforcement Decree" prior to the amendment by Presidential Decree No. 18989 of August 5, 2005 of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act.

"Ero-friendly".

5 The following shall be added under nine (9) below:

2) Article 31 of the Rules on Accounting of Insurance Business (amended on December 10, 1998) provides that new contract costs and other assets shall be treated equally as expenses during the maintenance period (seven years in cases where the contract period exceeds seven years). This provision was made before the former Corporate Tax Act was amended by Act No. 7838, Dec. 31, 2005; hereinafter the same applies).

The term "general corporate accounting standards deemed fair and appropriate" as prescribed by Article 43.

Therefore, in calculating the net profit and loss of the company from 2002 to 2004, the new contract expenses, which were disbursed from 1998 to 2004 retroactively from 7 years to 1998, should be included in the calculation of losses, according to the provisions of the new contract expenses of this case, shall be included in the calculation of losses. However, the defendants shall be included in the calculation of losses from 2002 to 2004 in accordance with the general provisions of the Corporate Tax Act as amended.