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. Reasons for the disposition" in this court's ruling citing the judgment of the first instance.

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

B. Relevant statutes are as follows: “The Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 24356, Feb. 15, 2013)” in Section 13 of Article 10 of the Reasons for the Judgment of the first instance is as “former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 22580, Dec. 30, 2010)”; “paragraphs 12 and 13” in Chapter 16 of the 10th 10th 10th 12 “No. 12”; and “Class 3 through 8 of the 11th 11st 3 through 8th 8 are the corresponding column in the reasons for the judgment of the first instance; thus, it is cited pursuant to Article 8(2) of the Administrative Litigation Act; the main sentence of Article 420 of the

In calculating the total amount of profit from a non-business loan under Article 16 (1) 11 of the No. 16 of the Act, if all or part of the principal and interest cannot be recovered from the debtor or a third party because the relevant non-business loan falls under the bonds referred to in Article 5 (2) 1 or 2 before the final return on tax base under Article 70 of the Act or the determination or correction of tax base and tax amount under Article 80 of the Act, the amount of gross income shall be calculated by preferentially subtracting the principal from the recovered amount. In this case, if the recovered amount falls short of the principal, the total income shall be deemed non-existent. Last, the following circumstances revealed by the facts acknowledged before the first determination of the first claim, i.e., the Plaintiff was not deemed to have entered into a basic contract to jointly regulate the entire monetary transaction between B, etc., and ii) the Plaintiff appears to have recovered not only the principal and interest accrued during the taxable period of the instant disposition (hereinafter referred to as “instant taxable period”).