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 of the judgment of the court of first instance is as follows, with the exception of dismissal or addition of some contents, and thus, it is identical to the reasoning of the judgment of the court of first instance. Thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the

In addition, "retirement Pay" in the 14th sentence of the judgment of the court of first instance shall be deemed to be "payment of retirement allowance", and "executive retirement pay" shall be deemed to be "retirement allowance" and "executive retirement allowance" shall be deemed to be "executive retirement allowance."

The following contents shall be added in the front of Article 44(1) of the Enforcement Decree of the Corporate Tax Act in the fourth and sixth sentence of the judgment of the first instance.

【former Corporate Tax Act (Amended by Act No. 12850, Dec. 23, 2014; hereinafter the same shall apply)

Article 26 provides that “The amount deemed excessive or unreasonable as prescribed by Presidential Decree among the following losses shall not be included in deductible expenses for the purpose of calculating the amount of income for each business year of a domestic corporation.” Article 26 provides that “Labor cost” as prescribed by subparagraph 1. The following is added to the fourth 10th 10th e.g., the judgment of the first instance court.

【Non-Inclusion of excessive expenses” in Article 26 of the former Corporate Tax Act refers to the cases where expenses, such as personnel expenses, welfare expenses, and travel expenses, are appropriated arbitrarily and excessively to stockholders and their related parties or other executives and employees, etc., the competitiveness of the enterprise may deteriorate. In relation to the inclusion of retirement allowances in deductible expenses, there is room for corporate tax evasion by the corporation to arbitrarily manipulate the profits and losses of the corporation. As such, it seems that there is room for imposing certain restrictions on the method of calculating such expenses or appropriation, etc.

2. The judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit.