1. All appeals filed by Plaintiffs B, C, and D and appeals filed by the Native Director of the Native Tax Office and the Director of the Eative Tax Office are dismissed.

2...

1. The reasoning of the judgment of the court of first instance cited by the court of first instance is as follows, and thus, it is consistent with the reasoning of the judgment of the court of first instance, and thus, by Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

Part 8, in Part 6, the term “from each Corporation” shall be read as “from each Corporation on several occasions.”

Part 9, “The sum of KRW 13 billion” in Part 14, added “(hereinafter referred to as “the necessary expenses of the first issue”) to “the necessary expenses of the first issue,” and deleted “the necessary expenses of the first issue” in Part 16 (hereinafter referred to as “the “instant”).

The 6th parallel "within 60 days" of the 12th parallel, and the 21th parallel " October 5, 2010", respectively, shall be deemed "within 60 days" and " October 6, 2010."

Part 5 of the 13th sentence "Pap. 2013" is changed to "Pap. 2013".

Part 2-1 "The situation in which the approval was not obtained" shall be considered as "the situation in which the approval was not obtained."

Part 24 "Ex Post Facto Occurrence" in Part 11 shall be changed to "ex Post Facto Occurrence".

Part 7 of the 7th page "Terms of Suspension" shall be deemed to be "term of Suspension", and the 18th page "number" shall be deemed to be "number".

The revenue under paragraph 13 of the 29th page shall be deemed to be the "profit accrued".

The term "water control of the 13th page" in the 30th page shall be raised to "brising water".

Part 31 "(B) value-added tax" in Part 18 is added to "(c) value-added tax".

2. The judgment of the court of first instance is justifiable, and all appeals filed by plaintiffs B, C, and D and appeals filed by the chief of the Nanyang Tax Office and the director of the tax office for the defendant are dismissed.