1. The defendant's appeal is dismissed.

2. A plaintiff among the judgments of the first instance court, who falls under the following order to revoke:

1. The reasoning for the court’s explanation concerning this part of the underlying facts is as stated in the corresponding part of the judgment of the court of first instance, except for dismissal or addition as follows. 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.

The “191,602,282 won” of the first instance judgment No. 3 shall be deemed as “191,604,282 won” of the 16th instance judgment.

In the first instance judgment, the “64,184,708 won” of the act No. 16 of the first instance judgment is deemed to be “64,181,708 won.”

Of the global income tax items listed in column 5 of the judgment of the first instance court, “31,74,930 won” in the column of 2008 as “31,771,930 won,” and “64,184,690 won” in the aggregate column as “64,181,690 won,” respectively.

Under the 5th judgment of the first instance court, the phrase “a refund was made” under the 3rd sentence is deemed as “a refund was made (for this reason, the wage and salary income tax of 2008, KRW 4,467,120, KRW 2,57,390, KRW 2,557, and KRW 2,201,130, respectively, was corrected).”

The judgment of the first instance court is based on the “global income tax” of the second page 6 as “global income tax for the year 2012.”

The following shall be added to the third part of the judgment of the first instance after the third part:

(i) On January 13, 2016, the court of first instance revoked the part of the imposition of global income tax in excess of KRW 9,035,90 among the imposition of global income tax in December 3, 2012, exceeding KRW 6,612,463 among the imposition of global income tax in 208, exceeding KRW 6,961,824 among the imposition of global income tax in 2009, exceeding KRW 4,074,732 of the imposition of global income tax in 2010, exceeding KRW 27,862,851 of the imposition of global income tax in 208, exceeding KRW 19,368,423 of the imposition of global income tax in 209, exceeding KRW 708 of the imposition of global income tax in 209, and exceeding KRW 307,708 of the imposition of global income tax in 200, and exceeding KRW 308 of the imposition of global income tax in 2009.

(j) On November 2017, the Defendant, by reflecting the first instance judgment, has ex officio value-added tax as indicated below.