1. The judgment of the court of first instance (excluding the part invalidated by the reduction of claim in this court) shall be revoked.

2. The Defendant on January 201

1. The reasoning of the judgment of the court of first instance, such as accepting the judgment of the court of first instance, is the same as the reasoning of the judgment of the court of first instance (excluding the part pertaining to the fifth conclusion) except for the modification of the relevant part of the judgment of the court of first instance as described below (excluding the part pertaining to the fifth conclusion), and thus, it is acceptable as it is in accordance with

2. 4 pages 1 of the revised part "(2), 324,656,340 won (including additional tax of KRW 1,475,53,697)" shall be revised to "2,862,986,310 won and additional tax of KRW 461,670,030". 4 pages 1 of the revised part, "The part related to temporary investment credit for investment in facilities of this case in principal tax of KRW 2,040,057,057,316, additional tax of KRW 288,260,09" shall be revised to "2,862,986, 310 won of the principal tax of this case, and the part related to additional tax of KRW 2,92,94,286,986,310 of the revised part shall be revoked to "the main tax of this case shall be revoked to the extent that it exceeds the basis for imposition of additional tax and additional tax of KRW 3056,506,50.5 of additional tax"

[Attachment 5] Under the following 7 pages, even if orders for machinery, etc. under a domestic or foreign production contract (paragraph 1) and construction (paragraph 5) are concurrently made by another person, the time when investment commences shall be when it falls under any of the following subparagraphs. Thus, even if orders for machinery, etc. for the first time are sent by the ordering person and the construction is actually commenced, the time when investment commences shall be deemed to fall under the time when the order for machinery, etc. for the first time and if it falls under any of the following subparagraphs, it shall be deemed to fall under the time when the order for the machinery, etc. for the first time is sent by the ordering person:

Article 23 (11) of the Enforcement Decree of the Restriction of Special Taxation Act.