1. All appeals by the Defendants are dismissed.

2. The costs of appeal are assessed against the Defendants.

Purport of claim and appeal

1.

1. The reasoning of the court of first instance’s explanation as to the instant case is as follows. Except where the court attached a judgment on the assertion that the Defendants raised as the grounds for appeal as set forth in paragraph (2), it is identical to that of the judgment of the court of first instance as to the Defendants, and thus, it is acceptable in accordance with the main sentence of Article 420 of the Civil Procedure Act.

Under the third place, the defendant corporation has served from April 6, 2005 to April 6, 2005 as the director and the representative director of the defendant corporation."

The term “tax collector” in Part 4 of the fourth page shall be “tax accountant”.

under the 8th page, each of the " August 24, 2012" shall be deemed to be " August 14, 2012" under paragraph 6, 5, 18 below.

Under the 8th below, the "tax base of corporate tax for 2008" shall be the "tax base and tax amount of corporate tax for 2008 and 2009".

The portion exceeding KRW 42,396,813,677 of the Defendant’s second revised disposition on September 3, 2012, “the amount exceeding KRW 42,396,813,677 of the Defendant’s second revised disposition on September 3, 2012,” of the second revised disposition on September 3, 2012, the amount exceeding KRW 77,080,632,750 of the corporate tax for the business year 2009 (including the imposition of penalty tax) is deemed to be “the amount exceeding KRW 42,396,813,677 of the Defendant’s second revised disposition on September

First to 6th 7 acts are as shown in the part of "."

【7) The Plaintiff and the director of the Seodaemun District Tax Office were dissatisfied with the instant judgment of the first instance court, and filed an appeal under this Court’s 2016Nu58071, 5808 (combined). The director of the tax office of Seodaemun revoked ex officio the amount exceeding KRW 42,396,813,677 of the corporate tax imposed on the Plaintiff on September 28, 2018 in accordance with the purport of the instant judgment of the first instance on September 20, 2018.

As above, corporate tax reduced upon ex officio revocation includes additional tax amounting to KRW 4,690,672,738 (i.e., KRW 9,363,041,181 - revised amounting to KRW 4,672,368,442). Accordingly, 10% local tax is included.