Otods Co., Ltd. (Attorney Lee Han-soo, Counsel for defendant-appellant)

Head of Suwon Tax Office

August 21, 2013

Busan District Court Decision 2012Guhap2307 Decided May 10, 2013

1. The defendant's appeal is dismissed.

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

1. Purport of claim

The Defendant’s imposition of KRW 116,529,374 of corporate tax for the business year 2006 against the Plaintiff on December 1, 2010 in excess of KRW 142,845,780 of the imposition of KRW 116,529,374 of corporate tax for the business year 206, the amount exceeding KRW 106,44,555 of the imposition of KRW 16,555 of corporate tax for the business year 2007, the amount exceeding KRW 101,494,05 of the imposition of KRW 179,324,100 of the imposition of KRW 179,324,710 of the imposition of KRW 140,89,710 of the imposition of KRW 73,745,627 of corporate tax for the business year

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

1. Quotation of the first instance judgment

The reasoning of the court's reasoning is as follows: (a) except for the case where "26,316,406 corporate tax for the business year 2006" is "26,316,406 corporate tax for the business year 206" in the fifth 3rd 5th 2006 judgment, it is identical to the part of the reasoning of the judgment of the court of first instance; and (b) therefore, it is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 4

2. Conclusion

If so, the plaintiff's claim of this case is accepted on the ground of its reasoning, and the judgment of the court of first instance is just in conclusion, and the defendant's appeal is dismissed as it is without merit.

Judges Lee Jong-sung (Presiding Judge)