1. All appeals filed by the Plaintiff and the Defendants are dismissed.

2. The costs of appeal shall be borne by each party.

purport, purport, and.

1. The reasoning of the court's explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance except for the dismissal or addition of part of the judgment of the court of first instance as stated in the following Paragraph 2. Thus, it is acceptable in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. The height or addition of the third 7 pages of the part to be removed or added “the upper party” shall be removed from “related”, and the above 4,324,896,239 won shall be added in front of “the imposition disposition” in the 8th sentence, and the term “purchase tax amount” in the 9th sentence shall be adjusted to “the amount”.

Part 1 of Paragraph 1 of this title is referred to as "paragraph 1 of this paragraph" under the third table.

Part III "(including each additional tax)" shall be added after "78,136,570 won" in Part III below.

Part 5 of Paragraph 5 of the 6th page "The entry of heading 4 and 5 shall be described as "the entry of heading 4", and Paragraph 15 "(3)" shall be described as "4)".

Part 7 "Preparation" in Part 19 shall be understood as "issuance".

The 8th-class legislation in the 21st century is advanced to "Integrative Grade legislation".

Part 9 of Paragraph 4 of the 9th Amendment Provisions and Part 11 of the 11st Amendment Provisions provide both "this Amendment Provisions" and "the 14-15th Amendment Provisions" to "the purchase tax amount", and "the 14-15th Amendment Provisions" to "the customers of this case".

Part 6-7 of the first 10th 6-7 "the tax liability for the pertinent taxable year was completed before the lapse of the exclusion period for imposition of income tax for the pertinent taxable year."

The following shall be added between the 10th parallels 7 and 8:

In this regard, the Plaintiff asserts that the phrase “first” in the above supplementary provision concerning the amendment clause aims to seek retroactive prohibition, and that the phrase “disposition” here should include only the amount determined and disposed of as a corporate tax base and exclude the amount disposed of as a corrected and disposed of. However, Article 67 of the Corporate Tax Act is a corporate tax.