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

The defendant's business year of 2002 against the plaintiff on March 15, 2008.

1. Details of the disposition;

A. On June 25, 2002, B Co., Ltd. (hereinafter “B”) resolved that the board of directors of the board of directors made a separate division of the precision chemical business division among its businesses and allowed the corporation to run the business. Accordingly, on September 15, 2002, the Plaintiff was established with the purpose of manufacturing and selling the precision chemical products, etc. and received respectively succession from B of the book value as of September 14, 2002, which was the date preceding the date of division.

(hereinafter “instant division”). B.

On March 31, 2003, the Plaintiff reported each of the methods of depreciation and durable years to the Defendant (hereinafter “report on the instant durable years”). The scope of durable years, reported durable years, and reported methods of depreciation stated in the report on the instant durable years are the same as those reported to the Defendant before B.

C. When the Plaintiff filed a return on the tax base and tax amount of corporate tax on each income for the business year from March 2003 to March 2007 with the Defendant from March 2007, the acquisition value of depreciable assets was based on the initial acquisition value of B, and the depreciation amount was calculated based on the remaining lifespan remaining after depreciation in B, and the depreciation amount was appropriated as deductible expenses for each business year.

However, in calculating the tax base and tax amount of corporate tax on each income of the plaintiff for the business year 2002 through 2006, the defendant shall calculate the depreciation range on the basis of the value calculated by deducting the accumulated depreciation amounts from the initial acquisition amounts of B, and the depreciation range on the basis of the total lifespan period stated in the report on the service life of this case without deducting the depreciation period of B from the initial acquisition amounts of B, and the depreciation range on the basis of the entire service life stated in the report on the service life of this case.