Administrator Kim Nam-soo Co., Ltd. (Law Firm Ha & Yang, Attorney Kim Jong-soo, Counsel for the defendant-appellant)

Head of the tax office;

June 20, 2007

Seoul Administrative Court Decision 2006Guhap20204 decided Nov. 8, 2006

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The defendant's rejection disposition against the plaintiff on January 27, 2005 regarding the tax base of corporate tax in the business year of 2002 and the business year of 2003 shall be revoked.

1. Quotation of judgment of the first instance;

The reason why a member states the instant case is stated is that the Corporate Tax Act (amended by Act No. 8141 of Dec. 30, 2006) provides that “the same Act shall apply to three pages 4 of the judgment of the court of first instance,” and the three parallels of the same amnestys are identical to the reason for the judgment of the court of first instance, except where the payment is made as “payment.” As such, it shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.

Judges Cho Yong-ho (Presiding Judge)