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1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1..
Reasons
1. The reasoning of the judgment of the court of first instance cited by the court of first instance is as follows, and thus, it is consistent with the reasoning of the judgment of the court of first instance, and thus, by Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act
The part used in lieu shall be referred to as " June 30, 2006" in Part 15 of Part 3, 15.
Of the current status of remuneration of executives and employees in the Class 4 of Part 9 of the Table 3, the term “1.1, 2006” shall be read as “ October 21, 2003,” “J employment date in the Class 4 of Part 9”, “ February 22, 2006,” respectively, as “ May 21, 2003,” and “ March 31, 2003,” as “K employment date in the Class 4 of Part 11,” respectively.
16. The following shall be added to the first instance “not to be included in deductible expenses”:
【Although there is room to interpret that the bonus amount among the instant benefits and it can be deemed that it falls under the bonus paid by the disposal of profits, it may not be included in the calculation of losses by applying Article 43(1) of the former Enforcement Decree of the Corporate Tax Act, as seen below, even if there is no evidence to acknowledge the amount corresponding to the bonus among the instant benefits, and there is no evidence to acknowledge that the amount is included in the bonus, and there is no part of the instant benefits in the calculation of losses, applying the above provision of the Enforcement Decree] of the 16th 13th 16th 15th 15th "the defendant shall not be included in the calculation of losses."
It is not sufficient to recognize whether the bonus has been included or included, and there is no other evidence to acknowledge it.
The Defendant: ① “The amount exceeding KRW 41.5 million per month that the Plaintiff paid to B temporarily after April 2009,” or ② the amount exceeding KRW 30 million per month that the Plaintiff paid to B by December 2004.