1. The defendant's appeal is dismissed.

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

3.Paragraph 1 of the text of the judgment of the court of first instance.

1. The reasoning for the court’s explanation as to the instant case is as follows, with regard to the Defendant’s assertion, which is specifically emphasized in the trial of the court of first instance, is as stated in the reasoning of the judgment of the court of first instance, except for adding the judgment as described in Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

The 6th judgment of the first instance court is the "test products of textile business" in the 6th judgment as the "test products of the textile industry".

The "income from subsidies" in the title line among the seventh table of the judgment of the court of first instance shall be the "income from non-taxable (subsidies)".

Among the list of real estate in attached Form 19 of the judgment of the court of first instance, the heat "rest cream tank" in the attached Table 19 shall be changed to the "rest reinforced concrete tank".

2. Additional determination

A. Defendant’s assertion 1) The instant center was established for a textile industry research and development-related project, which is the Plaintiff’s proper purpose business. Therefore, it is reasonable to not deduct the construction cost from the amount of purchase related to non-taxable projects. 2) In the Plaintiff’s case, it is reasonable to receive subsidies for the implementation of a specific task, and the purchase amount occurs by performing each project related to subsidies after receiving subsidies, and submit a settlement report for each project to the subsidy granting agency on a regular basis for the propriety management of subsidies. In addition, in light of the circumstances such as the measures recovered (Article 11 and Article 12 of the Agreement on the Promotion of Knowledge Economy Innovation and Technology Innovation) in the event of a violation of laws and regulations after receiving subsidies, it is reasonable to calculate the purchase price related to the non-taxable project.

3. In addition, the purchase amount paid for the plaintiff's proper purpose business shall be deducted, but the deductible part shall not be deducted.