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 following matters shall be added, citing a judgment of the first instance in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, in which the court of the acceptance of the judgment of the first instance is stated:

2. Additional matters;

A. (1) The Plaintiff’s tax obligor’s assertion that the amount of loss should be calculated by the tax accounting or the changed amount of loss when filing a tax return according to the decision to reduce the amount of loss carried forward. As such, the determination on the reduction of loss constitutes an administrative disposition subject to appeal litigation. As long as the determination on the reduction of loss constitutes an administrative disposition, the Defendant is unlawful since it did not make an advance notification under Article 21(1) of the Administrative Procedures Act even though it is necessary. (2) Determination on the reduction of loss is unlawful. (1) Determination on the amount of income calculated by a tax official for each business year of a corporation and the amount of income is not an administrative disposition subject to appeal litigation. Therefore, in a case where a tax official’s determination on the tax base is erroneous, it is possible to assert it in the process of disputing the effectiveness of the taxation disposition, and the total amount of loss which falls or will fall under any business year exceeds the total amount of income that should fall under the relevant business year, and the amount which is the tax base of corporate tax after the final return on corporate tax base, etc.