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. The reasoning of the judgment of the court of first instance cited by the court of first instance is the same as that of the judgment of the court of first instance, except where the plaintiff added a judgment on the assertion that the plaintiff emphasizes again in the trial of the court of first instance pursuant to Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

2. The addition;

A. The Plaintiff’s assertion (1) The short-term diagnosis difference in the instant case constitutes “retirement income” under Article 42-2(1)5 of the former Enforcement Decree of the Income Tax Act (wholly amended by Presidential Decree No. 24356, Feb. 15, 2013; hereinafter the same).

(2) The Plaintiff paid the short-term diagnosis difference in order to persuade the instant workers in the process of following the request of the Board of Audit and Inspection for the abolition of the short-term retirement allowance system and the implementation of the short-term system. Since the Defendant deemed the short-term diagnosis difference as a non-business-free temporary payment and disposed of the recognized interest rate as a bonus and made the instant disposition as a result of the Defendant’s disposal of the instant worker and the dispute anticipated to occur, the instant disposition is in violation of the principle of trust protection.

B. (1) According to Article 42-2(1)5 of the former Enforcement Decree of the Income Tax Act, “the amount paid in compensation for losses incurred by changes in the retirement allowance payment system as the provisions on retirement benefits and the employment rules are amended due to changes in the retirement allowance payment system pursuant to Article 8(2) of the Act on the Guarantee of Workers’ Retirement Benefits shall be included in the scope of “retirement income”. The former part of Article 8(2) of the Act on the Guarantee of Workers’ Retirement Benefits provides that “Where an employee requests for reasons prescribed by Presidential Decree, such as housing purchase, an employer may settle and pay retirement allowances for the period of continuous employment before the employee retires.”