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 for the court’s explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance, except for the dismissal or addition of part of the judgment of the court of first instance as follows. Thus, it shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. The second or subsequent part of the second or subsequent part of the 6th reason, “the Plaintiff” added “209” to “the next 2009”, “the Plaintiff reported” in paragraph 8, and “the same shall apply hereinafter.” in paragraph 11, deleted “the 12th of March 25, 2015” and “the 12th of March 20, 2015.”

Part 1 to 5 of the 3rd page shall be deleted.

Then, “The issues of this case have been disputed through a lawsuit against the disposition of education tax imposed on the Plaintiff’s profits.” The key issues of this case are either by the Supreme Court Decision 2016Du55100 Decided January 12, 2017 or by at least until the Supreme Court Decision 2016Du55100 Decided January 12, 2017 that the amount of this case also constitutes the tax base of education tax as Plaintiff’s profits, and “ until the Supreme Court Decision 2007Du2433 Decided October 15, 209” in the 9-10th sentence.

Part 5 of the 19th page "for the plaintiff," added to "if there is a conflict of opinion due to doubt in the interpretation of the tax law beyond the simple scope of land or misunderstanding of the law".

3. In conclusion, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.