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.

1. The reasons why the court should explain in this part are the same as the corresponding part of the reasons for the judgment of the court of first instance (from No. 3 to No. 5). Thus, this part is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. The Defendant’s judgment on the Defendant’s prior defense on the merits was based on the following grounds: (a) the Plaintiff filed a claim for revocation of the imposition of KRW 8,133,808 of global income tax amounting to KRW 93,754,025, which belonged to the year 2007; and (b) sought revocation of the entire imposition; (c) however, the Defendant asserts to the purport that the extension of the purport of the claim as

However, the expansion of the purport of the plaintiff's claim was made without changing the basis of the claim within the same scope of disposition, and the determination as to whether the period of the plaintiff's claim complies with the period of the plaintiff's initial lawsuit. Thus, the defendant's argument is without merit.

3. The reasoning for the court’s explanation as to the legitimacy of the instant disposition is as stated in the pertinent part of the reasoning of the judgment of the first instance (as stated in the same part of the judgment of the court below No. 5) except for the following reasons. Thus, it shall be accepted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The parts written in lieu shall be as follows: (a) the fifth through 17th 17th 2nd 2nd 6th 6th 6th 6th 6th 6th 6th 6th 6th 200

2) Since M of the global income tax company M of the global income tax employees for the year 2007 requires retirement benefits upon retirement, there remain 400 business parties secured by M of the business parties, the business parties paid 197 million won as retirement allowances to them, it shall be deemed necessary expenses.

Part 6-3 "Article 6-3" in Part 15 shall be deemed to be "Article 17-1 (6-3)."

Each "Income Tax" of the 18th and 4th of the 7th place shall be treated as the "former Income Tax Act", and the following activities of the 8th place following that of the 7th place.