1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1..

1. The reasoning of the judgment of the court of first instance cited the same reasoning as that 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, and thus, it is recognized in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420

2 Myeon 13's "Article 9-2" shall be changed to "Article 9-2".

Article 106 (1) 1 (b) of the 2nd parallel "Article 106 (1) 1 (b)" shall be deemed "Article 106 (1) 1 (b)."

The "attached Form 19" in attached Form 3 shall be raised in attached Form 1.

The 6th 14th 14th 14th 6th 6th 6th 6th 14th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 20

7. The following shall be added to the 3rd page “not”:

The judgment of the court of final appeal (Supreme Court Decision 2016Guhap750 Decided May 16, 2017 cited by the defendant) was revoked on the ground that Article 11 subparagraph 9-2 (b) of the former Enforcement Decree of the Corporate Tax Act was violated by law, and thus, the judgment of winning the plaintiff was rendered (Seoul High Court Decision 2017Nu51572 Decided January 10, 2018) and currently in the final appeal (Supreme Court Decision 2018Du34305).

[Attachment]

2. In conclusion, the plaintiff's claim of this case is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.