1. The defendant's appeal is dismissed.

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

3. Paragraph (1) of this Article, among the judgments of the first instance.

1. The court's explanation concerning this case is next to the reasons for the judgment of the first instance court.

For the purposes of subsection (b), the following:

In addition to adding the part of the claim, it is identical to the entry of the reasoning of the judgment of the court of first instance, and thus, it is cited by Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

(A) In light of the evidence additionally presented by the Defendant at the trial, it is not different from the first instance judgment.

The table of the fifth and sixth pages of the judgment of the first instance court shall be substituted by the following table:

(2) Expenses for interest on subordinated loans remaining as of the end of 2010 to be deductible for the purpose of 204, 205, 364, 205, 207, 361, 367, 796, 96, 265, 264, 368, 364, 205, 208, 207, 205, 207, 205, 208, 364, 205, 207, 205, 208, 364, 205, 208, 364, 205, 207, 305, 204, 364, 367, 268, 364, 364, 285, 207, 207, 207, 2094, 2094

Attached Form

The "Decision of Law" in Part 6 of the relevant Act and subordinate statutes shall be deemed to be "Decision".

(b) Additional part: Attached No. 2 of the first instance judgment, No. 8 of the second instance judgment; and

B. (1) Paragraph (1) of this case’s request for correction of the Plaintiff at the end of the end of February 2, 2012 is a claim filed by the Defendant in a series of process to challenge the decision of correction rendered on February 2, 2012, and the decision of correction rendered on February 2, 2012 by the Defendant is deemed to correspond to “the decision of correction rendered on February 2, 2012, which is a separate separate disposition from

2. The plaintiff's claim is reasonable and acceptable.