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1. The plaintiff's appeal is all dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
(b).
Reasons
1. In the first instance trial, the Plaintiff sought revocation of each disposition imposing corporate tax for the business year from March 2, 2015 to 2013 from March 2, 2015, each disposition imposing corporate tax for the business year from 2010 to 2013, each disposition imposing interest income tax for the year from 2010 to 2013, and each notice of change in the amount of income for the year from 2010 to 2013. The first instance court dismissed the Plaintiff’s request for revocation of each disposition imposing interest income tax, and dismissed the remainder of the claims.
In relation to this, the Plaintiff appealed against the Defendant’s disposition of imposition of corporate tax for each of the above business years from 2010 to 2013, on the premise that the amount of subrogated payment for the Oral Corer Co., Ltd. is not the entertainment expenses, not the consideration for operating rights. On the premise that the legitimate price for operating rights under a contract with C is KRW 77 million, the Plaintiff dismissed the claim for cancellation of the excess amount entered in the purport of appeal related to the inclusion in the calculation of depreciation amount in the calculation of losses, and the Defendant dismissed the claim for cancellation of the excess amount mentioned in the purport of appeal related to the inclusion in the calculation of losses in the calculation of losses for the above business year from 2013.
Therefore, the scope of this court's adjudication is limited to the above dismissed part of the part against the plaintiff in the first instance judgment.
2. The court's explanation of this case is the same as the entry of the part falling under the above scope of adjudication among the grounds for the judgment of the court of first instance. Thus, according to Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, the part of the reasons is cited as it is.
3. In conclusion, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.