1.The judgment of the first instance shall be modified as follows:

The defendant's February 2, 2015 against the plaintiff was from March 1, 2009.

The reasoning of the judgment of the court of first instance is as follows, and the reasoning of the judgment of the court of first instance is as follows, with the exception of adding the judgment of the plaintiff to Paragraph (2) below, and therefore, it is consistent with the reasoning of the judgment of the court of first instance. Thus, it is accepted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of

In Part 3, "Corporate Tax 272,717,090 won, and additional tax 167,01,945 won," in Part 10 of Part 3, "Corporate Tax 49,454,070 won (= principal tax 272,717,090 won plus additional tax 167,01,945 won, such as reduction of and exemption from penalty tax of KRW 167,725,042)."

Part 14 "Business Year 2007" shall be changed to "business year 2009".

The 15th page 1-4 acts are followed.

【Corporate tax for business year 2009 is KRW 462,525,060 (i.e., principal tax of KRW 252,552,726) (i.e., penalty tax of KRW 154,663,288). Therefore, the portion exceeding KRW 462,525,060, among the disposition of this case, exceeds KRW 462,525,060, should be revoked as it is unlawful. (ii) The following details should be added under Chapter 4 of the disposition of this case.

(4) In the event that the balance of the reserve fund for proper purpose business is included in the gross income under paragraph (3) 4, the amount equivalent to the interest calculated as prescribed by the Presidential Decree shall be added to the corporate tax for the business year concerned.

(7) “Amount equivalent to the interest computed as prescribed by Presidential Decree” in Article 29 (4) of the Act shall mean the amount calculated by multiplying the amount under subparagraph 1 by the rate under subparagraph 2:

1. The difference between the corporate tax amount incurred by including the balance of the reserve fund for proper purpose business in the calculation of losses in the business year; and

2. The following contents shall be added to the last 3/10,000 per day for the period from the date of commencing the business year following the business year in which the inclusion is included in the deductible expenses to the last day of the business year included in the gross income. 5,309,046 of the calculated tax amount to be additionally paid, such as reduction and exemption, shall be added