1. Revocation of a judgment of the first instance;

2. On March 12, 2010, the sum of the income amount indicated in the attached Table attached to the Plaintiff on March 12, 2010.

The reasoning of this court’s judgment is as follows: (a) the reasoning of this court’s judgment is identical to that of the first instance court, except for the dismissal of not more than five, five, five, five, and eight of the judgments in the first instance court; and (b) accordingly, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and

Article 67 of the former Corporate Tax Act (amended by Act No. 8831, Dec. 31, 2007; hereinafter the same) provides that when filing a report on the corporate tax base or determining or revising the corporate tax base, the amount included in the calculation of earnings shall be disposed of as bonus, dividends, and other outflow from the company according to the person to whom it belongs as prescribed by the Presidential Decree, and the main sentence of Article 106 (1) 1 of the former Enforcement Decree of Corporate Tax Act (amended by Presidential Decree No. 19891, Feb. 28, 2007; hereinafter the same shall apply) provides that "where it is obvious that the amount included in the calculation of earnings under Article 67 of the Act has leaked out of the company, it shall be disposed of as dividends, bonuses, other income, and other outflow from the company according to

However, Article 106 (1) 3 (i) of the former Enforcement Decree of the Corporate Tax Act provides that "the amount included in gross income under Article 88 (1) 8, which is subject to gift tax under the Inheritance Tax and Gift Tax Act, shall be deemed to be "other outflow from the company", notwithstanding Article 106 (1) 1 of the same Enforcement Decree.

In addition, Article 88 (1) of the former Enforcement Decree of the Corporate Tax Act provides that "where assets are purchased or received as investments in kind at a price higher than the market price or such assets are excessively depreciated," subparagraph 8 provides that "where a corporation, such as a shareholder, distributes profits to another stockholder, etc. who is a person with a special relationship, due to capital transactions falling under any of the following items," and (a) provides that "where stocks, etc. are distributed to such other stockholders, etc. as a person with a special relationship, it is unfair to evaluate stocks, etc.