early 2012 Heavy 4440 ( December 17, 2012)

It is that all advertising expenses other than the advertising expenses paid by the institute of major issues shall be free of charge and the advertising expenses paid in a monthly publication in which it is published shall be deemed non-designated donations

In addition to the advertising expenses paid by the institute of major issues, all advertisements other than the advertising expenses are published free of charge, and the space of the institute of major issues is not more than 1/6, 1/12 of the Foundation, but only the institute of major issues pays advertising fees, the advertising expenses are not determined as non-designated donations, but as non-designated donations.

Article 34 (Non-Inclusion of Donations in Necessary Expenses)

Seoul High Court 2014Nu58701 ( November 26, 2014)

door-○

○ Head of tax office

2014.06.26

oly 22, 2014

November 26, 2014

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The Defendant’s global income tax for the year 2009 against the Plaintiff on July 2, 2012

23,670,480 won, local income tax of 2,367,040 won for year 209, global income tax of 2010

Each disposition of imposition of KRW 107,204,420, and KRW 10,720,440 for local income tax for year 2010 shall be revoked.

The reasons for this court's decision are as follows: 16 '46,145,738 '6 '46,738 '5 '6' among the facts found in the judgment of the court of first instance' '360,00 '360,000 '' '23,756,39 '2' '17 '14,146,149 '13,440 '18 '6,427,635 '6,635 ' '18 ' '101,550 '', '15,131,978 '' '19 ' '18,616,920 ''' '10,300 ' ',00 ' ',00 ' ',00 ' '19 ' '19 ' '6,920 '

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and it is so decided as per Disposition.

Justices Cho Jae-hoon, et al.

Judges Jeong-○

Judges Lee Dong-○