1. Of the judgment of the first instance, the part requesting the revocation of the disposition of corporate tax for the business year 2004 shall be amended as follows:

1. Details of the disposition;

A. The KPFK Co., Ltd. (hereinafter referred to as “KFK”) was incorporated on December 28, 2001 as a company incorporated on December 28, 2001 by dividing the liquefied business sector of Gohap (hereinafter referred to as “instant division”) and engaged in manufacturing, processing and selling of petroleum, chemical and chemical industrial products, and was merged with the Plaintiff on December 27, 201.

B. KPK reported the corporate tax base of the business year 2002 to KRW 13,792,272,317, the tax amount to KRW 2,649,49,491, the corporate tax base of the business year 2003 to KRW 17,625,322,875, the tax amount to KRW 3,981,470,934, and the corporate tax base of the business year 2004 to KRW 131,501,467,049, the tax amount to KRW 34,402,958,929, and each of the above tax amounts was paid.

C. After conducting a regular investigation of the corporate tax for the business year of 2002 to 2005 with respect to the KPK, the Commissioner of Busan Regional Tax Office confirmed the recognition of the provisional payment related to the related party's business, calculation of the interest, non-deductible expenses exceeding the limit of the paid entertainment expenses, non-deductible expenses in excess of the entertainment expenses, and wrongful deduction of the interim investment tax amount, and notified the defendant as taxation data. Accordingly, on December 5, 2006, the defendant issued a correction notice by increasing the corporate tax amount of 4,019,324,090 won for the business year of 2002 to the KPK, 357,34,570 won for the business year of 203, and the corporate tax of 83,562,320 for the

(hereinafter the disposition related to corporate tax for the business year 2004 is "an increase or decrease in the business year 2004 of this case", and the disposition related to corporate tax for the business year 2002 to 2004 is added to "an increase or decrease in the business year of this case". D.

On March 2, 2007, KPK recorded the difference between the book value and the recoverable value of the tangible asset, as a loss for the reduction of tangible assets, on each of the instant orders for the correction of the increased value. KHK recorded the difference between the book value and the recoverable value of the tangible asset as a loss for the reduction of tangible assets and managed it as a tax reservation. KHCK did not exceed KRW 151,246,262,765, out of the loss for the reduction of tangible asset at the time of