1. Of the judgment of the court of first instance, the part against the plaintiff falling under the order of revocation shall be revoked.

1. The reasoning for the court’s explanation of this case is as stated in the corresponding part of the judgment of the court of first instance, except for dismissal or addition of the judgment of the court of first instance as follows. Thus, this is accepted in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

No. 10 of the first instance court's decision No. 4, "," was affirmed as follows, and the business year 2010 did not impose corporate tax due to tax loss.

Article 25-13 of the Enforcement Decree of the Corporate Tax Act provides that “The separate amount of Type 4-5 of the judgment of the court of first instance shall be 201-209-205 of the annual income for 2008-2010 business year for 2010, 582, 958-2, 132, 138, 127, 821, 881, 521, 1525, 169, 69, 270, 740, 5286, 2666, 97, 264, 2531, 74, 79, 79-25 of the Corporate Tax Act shall be included in deductible expenses for 205-206, 205, 206-14, 367, 278, 2764, 275, 2767