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

Of the instant lawsuit, the Defendant income earners to the Plaintiff on May 16, 2011.

1. The reasoning of the judgment of the court of first instance is the same as the reasoning of the judgment of the court of first instance, except for the dismissal or addition of the following contents among the grounds of the judgment of the court of first instance. Therefore, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420

(1) On the fourth side, the following shall be added:

B. According to the evidence No. 10 and No. 11 of the attached Table No. 204 concerning the portion corresponding to the portion belonging to the portion belonging to the year 204 portion of the remaining income after re-survey correction, which was made by the Defendant to the Plaintiff on May 16, 201, among the lawsuit in this case, whether the part concerning the claim for cancellation of the notice of change in the amount of income belonging to B for the year 2004 by making the income earner B as the income earner B, the Defendant may recognize the fact that this portion was revoked ex officio on November 5, 2015 during the pleadings in the trial, and thus, this part of the claim for cancellation is unlawful as the subject of the claim for cancellation is no longer nonexistent.

(3) On the 6th page 15, “Non-performance” is added to “(Article 15(1) through (5) of the Certificate No. 13, the Plaintiff may recognize the fact that insurance premium, depreciation costs, and optical heat costs, etc. are appropriated for sales expenses and management expenses under the income statement for the business year 2005 through 2009. If such expenses are appropriated in sales expenses and management expenses, it is reasonable to deem that the receipt in the name of such expenses is included in the sales expenses and management expenses, and the Plaintiff shall not be deemed to have made a payment by proxy).”

(4) Parts 11 through 12, 11, 12, and 9 shall be improved as follows:

In the meantime, according to Article 12-3 (1) 1 of the former Enforcement Decree of the Framework Act on National Taxes, in the case of a national tax on which the tax base and amount of tax are reported as global income tax, the day following the due date of the report on the tax base and amount of tax of the relevant national tax can be levied.