1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

The reasoning of the judgment of the court of first instance is as follows, with the exception of adding some of the reasons for the judgment of the court of first instance, and adding the same judgment as that of paragraph (2), and therefore, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

From 10, the parallel 13 to 16 parallels are as follows:

③ Article 2(1)8(d) of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 20619, Feb. 22, 2008) excludes “business related to the acquisition and liquidation of non-performing loans through the Non-Performing Loan Resolution Fund” from the scope of profit-making business, and does not impose income accruing from the business, which is subject to taxation. This is premised on the premise that the Fund is a non-profit corporation. The details of the attached Form are added under the relevant statutes

【 ▣ 국가재정법(2008. 12. 31. 법률 제9278호로 개정되기 전의 것) 제70조(기금운용계획의 변경) ② 기금관리주체(기금관리주체가 중앙관서의 장이 아닌 경우에는 소관 중앙관서의 장을 말한다

(3) Notwithstanding the provisions of paragraph (2), where the amount of expenditure of the main category falls under any of the following subparagraphs, the financial sector fund as prescribed in the attached Table 3 may be amended as prescribed by the Presidential Decree without submitting a draft amendment to the fund operation plan to the National Assembly: Provided, That the scope of the amendment to the amount of expenditure of the main category does not exceed 3/10: Provided, That it shall not exceed 2/10 for the amount of expenditure of the main category corresponding to ordinary expenditure required for the management and operation of the fund. [Attachment Table 3] 1. The financial sector fund (related to Article 70 (3)];