1. Of the judgment of the court of first instance, the respective corporate tax (including additional tax) for the business year 2006 and 2007 shall be revoked.

2...

1. The part citing the judgment of the court of first instance is identical to the corresponding part of the grounds that this court should explain, among the reasons why this court should explain, the following: (a) the circumstances leading up to the disposition; (b) the pertinent “related Acts and subordinate statutes”; and (c) the pertinent part of the pertinent disposition, from 2.9 to 3.9 of the judgment of the court of first instance; and (d) the fourth to 20 to 17, respectively; and (b) the main sentence of Article 420 of the Civil Procedure

2. Parts to be newly used;

A. The gist of the Plaintiff’s assertion 1) The performance bonus paid to B for the business year 2006 and 2007 as to the exceptional reasons for re-audit is separately determined for each business year. Therefore, it cannot be deemed that the performance bonus for B, which is the exceptional reasons for re-audit, is “where there are errors in connection with two or more business years.” 2) In light of the fact that performance bonus for B, which reflects the business performance of B, was paid according to the wage payment standards set by the resolution of the board of directors, and that B is not a controlling shareholder, the total amount of performance bonus should be included in the calculation of losses. However, the corporate tax imposition disposition that was made in full on

3) The Plaintiff and C Co., Ltd. (hereinafter “C”) on the service cost.

(B) The contract amount may be adjusted and certain corporate profits shall also be guaranteed when additional costs are required or reduced due to price fluctuation, etc. in the contract with C. In order to perform the Plaintiff’s obligations provided for in the service contract with C, the Plaintiff compensates for some of the increased personnel expenses and accumulated losses incurred to C in order to perform the Plaintiff’s obligations as provided for in the service contract with C. It is reasonable to include them in deductible expenses as they constitute financial and economic rationality expenditures. (B) Determination 1) Re-investigations constitute grounds for exceptional permission of re-audit (i.e., determination of the assertion on