1. Of the judgment of the court of first instance, the part against the defendant in excess of the following order of payment shall be revoked, and

1. The reasoning for the court's explanation on this part of the basic facts is as follows: "The defendant's each "the Republic of Korea" of the 3rd and 15th and 20th and 4th and 1st and 4th" of the judgment of the court of first instance "from February 5, 2004 to January 9, 2009", "the defendant's 3rd and 16th and 5th" as "the Republic of Korea", "the defendant Seoul Metropolitan Government" of the 4th and 14th and "ro income tax" as "the defendant", "the defendant" of the 5th and 14th are the same part of the judgment of the court of first instance as "income tax", and they are cited as it is in accordance with the main sentence of Article 420 of the Civil Procedure Act.

2. Judgment on the parties’ assertion

A. 1) The plaintiff's assertion 1) The taxable income of this case does not fall under the domestic source income under the Income Tax Act, and can only be subject to taxation in Japan as other income pursuant to the Korea-Japan Tax Treaty. Since the plaintiff's obligation to withhold each income tax of this case against the Republic of Korea and the plaintiff's obligation to withhold each local income tax of this case against the defendant, the defendant is obligated to return unjust enrichment to the plaintiff each of the local income tax of this case and its interest or delay damages. 2) The plaintiff is obligated to return the local income of this case to the plaintiff by deeming the taxable income of this case as the domestic source income of this case, and the local income tax of this case is voluntarily returned and paid by the plaintiff as the local income of this case. Thus, the defendant's receipt of each local income tax of this case by the plaintiff is legitimate procedure, and the plaintiff's claim for return of each of the local income tax of this case cannot be deemed to be null and void as it has a significant and obvious defect

(B) As to each of the instant income tax and each of the local income tax imposed by the Plaintiff through withholding, the portion attributable to the Plaintiff since 2007.