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 of the judgment of the court of first instance cited by the court of first instance is as follows, and thus, it is consistent with the reasoning of the judgment of the court of first instance, and thus, by Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

"In accordance with the result of the objection" in the third upper part of "(d)" shall be deemed to be "in accordance with the result of the objection".

The 4th page “Plaintiff” in the 11th sentence shall be regarded as “the instant research institute.”

Of the fifth suspension “(Details of Research and Development Activities)” table, the fourth item “L/S stronger system” in the 2006 table shall be read as “L/S strengthening system”, and the second name “Korean school industry subject to the Korean school industry” in the lower part shall be read as “Korean school industry subject to the Korean Education Industry.”

The "training" of the fifth sentence from the sixth bottom shall be raised to "research".

Part 5 of the 7th parallel "No. 264" shall be changed to "No. 204".

Following the 8th sentence “Insufficientness to be recognized” of the 13th sentence, “(the same shall also apply even if all descriptions of evidence A submitted by the Appellate Court are added thereto).”

Each "Special Act on Taxation Restriction" in the 2nd and 9th shall be advanced as "Special Act on Taxation Restriction", and the 3rd "tax credit" shall be adjusted as "tax credit". The 11th "tax credit" in the 6th and the 6th "tax credit" shall be adjusted as "tax credit".

Article 7 (Scope of Research and Human Resources Development Expenses) shall be added to the following activities in accordance with Part 10.

2. The judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit.