1. Revocation of a judgment of the first instance;

2. The defendant's corporate tax for the business year 2002 against the plaintiff on June 15, 2007 5,952,267.

1. In the part cited by the judgment of the court of first instance, "1. Grounds for entry in this case"

2. Whether the disposition is lawful;

A. The plaintiff's assertion;

B. The relevant statutes (from the second to the fourth fifth place) are as follows: (a) the grounds for the judgment of the court of first instance, except for the addition of the term “relevant statutes” to the “relevant statutes” as stated in the attached Form.

The relevant part shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. A new part.

C. 1) Determination 1) The former Corporate Tax Act (amended by Act No. 7005 of Dec. 30, 2003; hereinafter the same applies) at the time when dividends for the instant attempted dividends are included in gross income.

Article 40(1) of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 18174, Dec. 30, 2003; hereinafter the same) provides that “the business year to which the profits and losses of a domestic corporation accrue shall be the business year which includes the date on which the profits and losses are determined.”

Articles 68 through 71 of the former Enforcement Decree of the Corporate Tax Act explicitly provide for the business year to which profits by type of business accrue. Article 70(2) of the former Enforcement Decree of the Corporate Tax Act provides for the business year to which dividend income accrue pursuant to Article 40(2) of the former Corporate Tax Act provides that "the business year to which dividend income accrues by a corporation shall be the business year to which the date falling under the receipt time under Article 46 of the Enforcement Decree of the Income Tax Act belongs" and the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 181

Article 46, Paragraph 2, Article 46 stipulates that the time of receipt of a resolution to dispose of surplus shall be the date of the resolution to dispose of surplus.

In reference, the proviso of Article 70 (2) of the Enforcement Decree of the Corporate Tax Act amended by Presidential Decree No. 19328 of Feb. 9, 2006 is jointly invested by financial institutions, etc. under each subparagraph of Article 61 (2) for credit recovery support and joint collection of claims.