The judgment below

Among them, the part regarding the imposition of corporate tax for the business year 2008 is reversed, and this part of this case is applied.

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).

1. As to the grounds of appeal Nos. 1 and 2

A. Article 34(2) of the former Corporate Tax Act (amended by Act No. 9267, Dec. 26, 2008; hereinafter the same) provides that the amount of bonds which a domestic corporation holds shall be included in deductible expenses in calculating the amount of income for the pertinent business year, such as the debtor's bankruptcy (hereinafter "deductible expenses").

However, Articles 34(3)2 and 28(1)4(b) of the former Corporate Tax Act and Article 53(1) main text, etc. of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 21302, Feb. 4, 2009; hereinafter the same) (hereinafter “former Corporate Tax Act Article 34(3)2, etc.”) provide that the amount of loans provided by a corporation to a person with a special relationship without relation to the business of the corporation (hereinafter “provisional payment without business related”) shall not be included in deductible expenses, and Article 61(5) of the former Enforcement Decree of the Corporate Tax Act provides that the bad debt shall not be included in deductible expenses as to the disposal loss of claims falling under the provisional payment without business related.

B. 1) The lower court acknowledged the following facts by comprehensively taking account of the evidence adopted. (1) The lower court acknowledged the following facts.

Around 2004, the Plaintiff owned 33.3% of the Plaintiff’s issued shares and e-mail Co., Ltd. (hereinafter “e-mail”).

(2) On August 12, 2004, the Plaintiff owned KRW 9,000,000 (hereinafter “instant loan”) on the Internet media.

(3) At the time of DI Associate Co., Ltd., Ltd. (hereinafter “DI Associate”) around May 2005, the Plaintiff leased at the rate of 9% per annum.

.the Ethical media presented by it.