1. All appeals by the plaintiffs and the defendant are dismissed.

2. The costs of appeal shall be borne by each party.

purport, purport, and.

1. The reasons for this part of the decision are as follows: “460,076,740 won” of the 10th 3rd 10th eth eth eth 10 eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth e.g.

Therefore, it shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Whether each disposition of this case is lawful

A. The plaintiffs' assertion;

B. The reasons for this part of the relevant statutes are as follows, with the exception of amending or adding some of the judgments of the first instance court (as follows, the pertinent part of the judgment of the first instance court was 3 to 4, 17, 10, 11).

Therefore, it shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

Article 170 subparagraph 7 of the Income Tax Act shall be applied to "Article 170 subparagraph 1 and 7 of the Income Tax Act" in four parallels.

After the 4th 5th 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 6th 6th 6th 6th 6th

10. The following shall be added to six pages:

“The taxpayer shall be entitled to assistance in a tax investigation)” may have an attorney-at-law, certified public accountant, or certified tax accountant participate or state his opinion in the investigation when he undergoes a tax investigation. The following shall be added to the 11th five pages:

(3) The head of a regional tax office or the head of a regional tax office having jurisdiction over the place for tax payment shall, when he/she determines or revises the tax base and amount of tax in the relevant taxable period pursuant to paragraphs (1) and (2), based on the books and other evidentiary documents

Provided, That the amount of income shall be calculated on account books or other evidentiary documents for reasons prescribed by Presidential Decree.