1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1..

1. The reasoning for the court’s explanation concerning this case is as follows, and the reasoning for the court’s explanation is as stated in the reasoning of the judgment of the court of first instance, except for the addition of the judgment on the Defendant’s new argument in the trial under Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

Part 9 (5) plus the following:

【F) The Defendant asserts that the instant agreement amount falls under the amount paid by the Plaintiff to reduce the amount of punishment for the Plaintiff’s management in a substantially related criminal case, and that there is no reason to treat the amount differently from the fine not included in deductible expenses under the Corporate Tax Act.

However, even if the Plaintiff was responsible for aiding and abetting the Plaintiff’s act of infringing author’s property rights that occurred on the instant site as an operating entity of the instant site, as well as compensating for damages therefrom, and was the main purpose of forming a cooperative relationship with the Plaintiff and the author’s property right holder, the agreement amount in this case cannot be deemed to be the same as a fine, which is not included in deductible expenses, for the mere reason that the agreement amount in this case should have been borne by the Plaintiff’s management, or as a deductible expense that is not included in deductible expenses.

After the 15th page "(6)" of the 9th page, the following shall be added:

[On the other hand, if the cost of a certain item is to be included in deductible expenses in a lawsuit seeking revocation of disposition of imposition of corporate tax, the tax authority that bears the burden of proving the facts of taxation shall prove that the cost falls under any of the non-deductible items prescribed in Articles 19(1) and 19(2) of the Act, although it is not included in deductible expenses, it shall be proved by the tax authority that has the burden of proving the facts of taxation.]