All appeals are dismissed.

Costs of appeal shall be borne by each party.

The grounds of appeal are examined.

1. As to the Plaintiff’s ground of appeal No. 1 and Defendant’s ground of appeal

A. Article 23(1) of the former Corporate Tax Act (amended by Act No. 9267 of Dec. 26, 2008) provides that depreciation costs of fixed assets shall be included in deductible expenses in calculating the income amount for the pertinent business year within the scope of the scope of the scope of depreciation amount calculated as prescribed by the Presidential Decree only where a domestic corporation appropriates them as deductible expenses for each business year. Article 26(1)3 of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 21302 of the Corporate Tax Act, Feb. 4, 2009; hereinafter the same) provides that with respect to the calculation of the scope of depreciation amount upon delegation, the depreciation method for mining rights under subparagraph 3 of Article 23(1) of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 21302 of the Corporate Tax Act; hereinafter the same shall apply) shall be calculated by the production method or the straight-line method.

In full view of the language and text of the relevant provision, the provision of the Enforcement Decree of this case provides that the acquisition value of depreciable assets shall be distributed according to the output over the durable years as one of the depreciation methods for adequate and reasonable response to profits and expenses, and the main text of Article 26(6) of the former Enforcement Decree of the Corporate Tax Act provides that the residual value of depreciable assets shall be zero in calculating the scope of depreciation amount, when calculating the amount of depreciation amount, the acquisition value shall be the existing acquisition value when applying the provision of the Enforcement Decree of this case in cases where the acquisition value should be increased and reflected in any business year during depreciation of mining rights