1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The reasoning for this part of the disposition by the court is the same as that of the relevant part of the reasoning of the judgment of the court of first instance, and thus, this part of the reasoning is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420

2. Whether the instant disposition is lawful

A. On the grounds delineated below, it is reasonable to view that the market price of the Plaintiff’s instant ship is KRW 10.1 billion, which is the selling price of the instant first sale on the grounds that the Plaintiff’s assertion is not subject to the avoidance of wrongful calculation.

Even if the market price of the instant ship cannot be seen as KRW 10.1 billion and thus, even if the first sale price of the instant ship becomes subject to the avoidance of wrongful calculation, the instant disposition, based on the premise that the market price of the instant ship is the sale price of the instant second sale, was unlawful, even though the market price of the instant ship cannot be deemed as the sale price of the instant second sale

1) The former Corporate Tax Act (amended by Act No. 10423, Dec. 30, 2010; hereinafter the same applies)

(2) Since the market price under Article 52(2) includes the reliable appraisal value, it is reasonable to view that the 10.1 billion won, which is the sale price of the instant ship, calculated based on the appraisal by the appraisal agency in the two areas regarding the market price of the instant ship, is the market price of the instant ship. (2) The sale price of the instant ship is difficult to calculate the market price due to the unique characteristics of the relevant product. The sale price of the instant ship reflects the unique circumstances of international trades and the special circumstances of the subsequent buyer, and it cannot be deemed that the cost of building the instant ship or the amount of the tax base of the instant ship or the amount of tax base of the instant ship, which is similar to the instant ship, reflects the objective exchange value of the instant

Therefore, since the market price of the instant vessel is unclear, the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 22577, Dec. 30, 201; hereinafter the same) is the same.