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 grounds for appeal by the plaintiff in the judgment of the court of first instance are not significantly different from the assertion in the judgment of the court of first instance. The representative standing system under the Corporate Tax Act is not based on the fact that such income has accrued to the representative, but rather requires the representative director to be deemed as a bonus to the representative without conditions, regardless of its substance, to prevent an unfair act under tax laws by a corporation (see, e.g., Supreme Court Decision 93Nu1176, Mar. 8, 1994). If a corporation did not enter its sales in the account despite the fact of its sales, it shall be deemed that the total amount omitted sales was leaked, barring any special circumstance. In this case, the special circumstance that the omission of sales was not leaked to the representative director without any specific reason, such as the cost of the sales, and the amount of the sales should be proved by the corporation claiming it (see, e.g., Supreme Court Decisions 85Nu56, Sept. 9, 196; 97Nu151, May 25, 199).