1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The purport of the claim and appeal is the purport of the appeal.

1. Details of the disposition;

2. The reasoning for the court’s explanation on this part of the relevant statutes is as stated in the corresponding part of the judgment of the first instance, except for the case where “....., December 26, 2014” in the first instance court’s 4 pages 1, 2014 and “.., August 30, 2017” in the 4 pages 3 as “..,” respectively, are the same as indicated in the corresponding part of the judgment of the first instance. As such, it shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act, the proviso of Article 420 of the Civil Procedure Act.

3. The parties' assertion

A. The Plaintiff’s assertion 1) The special bonus paid to C in the year 2008 to 2010 (hereinafter “instant special bonus”).

The Plaintiff’s provision and standard of the foregoing provision (hereinafter “instant provision”) are paid according to the officer bonus regulations decided at the Plaintiff’s general meeting of shareholders and the special bonus payment standards prescribed in the Council.

(2) The former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 23589, Feb. 2, 2012; hereinafter “former Enforcement Decree of the Corporate Tax Act”).

(2) As long as the instant special bonus is paid within the scope stipulated in the instant provision, insofar as it falls under the standard for the payment of benefits under Article 43(2), it shall be included in the calculation of losses. (2) Even if the instant special bonus does not fall under the standard for the payment of benefits under Article 43(2) of the former Enforcement Decree of the Corporate Tax Act, it constitutes bonuses paid by the instant

The defendant's proof that the special bonus in this case cannot be included in deductible expenses because it is excessive or undue as personnel expenses is insufficient, and considering the following circumstances, the special bonus in this case constitutes personnel expenses that can be properly included in deductible expenses.

① After the establishment of the Plaintiff, C has served as the representative director and developed the Plaintiff as the superior company. After the Plaintiff’s default, C has worked for only small amount of wages and bonuses while undergoing composition procedures, and has contributed to the normalization of management by providing individual real estate to the Plaintiff’s repayment of his/her obligations.