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 court's explanation by this court for the acceptance of the judgment of the court of first instance is that "......" of the second seventh of the judgment of the court of first instance is "........." and the judgment on the plaintiff's conjunctive assertion at the plaintiff's trial of the court of first instance as "........"

2. Except as added in paragraph (1), the reasoning for the judgment of the first instance is the same as that of the judgment, and thus, this shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420

2. Judgment on the plaintiff's conjunctive assertion

A. According to Article 18-3(1)4 of the former Corporate Tax Act and Article 17-3(4) of the former Enforcement Decree of the Corporate Tax Act on the amount excluded from the amount of gross income where a subsidiary has invested in an affiliate, among dividend amounts received from another domestic corporation (subsidiary), the Plaintiff’s alleged domestic corporation’s total amount of investment in the affiliate. If the parent company invests in the affiliate, the amount calculated according to “the ratio of the book value of the stocks, etc. acquired by investing in the affiliate company X 100% X 100% X 10% X 10% X 100% X 10% X 30% X 10% X 10, and the book value of the stocks, etc. acquired by the parent company after investing in the affiliate company in the affiliate company, the book value of the stocks, etc. acquired by the Plaintiff 25,19,864,195 won and the total amount of the book value of the stocks, etc. acquired by the affiliate company in the year 2007 years.