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 for the court’s explanation as to this case is that the part concerning “A. Plaintiff’s assertion” in the reasoning of the judgment of the court of first instance, as well as the part concerning “C. Determination,” in addition to the part concerning the reasoning of the judgment of the court of first instance, are the same as the part concerning the reasoning of the judgment of the court of first instance. As such, it shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence

2. Of the reasoning of the judgment of the court of first instance, the items of “the Plaintiff’s assertion” in paragraph (2) shall be applied as follows.

A. The Plaintiff’s assertion, as well as KRW 94,85,00, which was recognized as deductible expenses by the Defendant, was also paid to his employees more than KRW 58,278,70,70, and performance bonus of KRW 112,560,00, and performance bonus of KRW 38,390,60,600, and performance bonus of KRW 104,295,000, and performance bonus of KRW 41,924,260, and performance bonus of KRW 51,50,560,000, which were recognized as deductible expenses by the Defendant (hereinafter “non-party bonus of this case”), and the disposition of this case is unlawful on the premise that the Plaintiff did not actually pay the non-party bonus of this case (hereinafter “non-party bonus of this case”).

3. Thus, the plaintiff's claim is dismissed as it is without merit. The judgment of the court of first instance with the same conclusion is just, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.