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 court's explanation on this part of the grounds of the judgment of the court of first instance is the same as the corresponding part of the grounds of the judgment of the court of first instance. Thus, this part is cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article

2. The plaintiff's assertion

(a) Short-term loans appropriated in the financial statements B in 2009 were made by mistake in accounting, and no corresponding claim exists or reverted to any third party other than the Plaintiff.

Therefore, even though short-term loans in 2009 cannot be considered as bonuses to the plaintiff, the defendant considered the short-term loans in 2009 as bonuses to the plaintiff and issued the instant disposition accordingly, the instant disposition is unlawful.

B. On February 7, 2013, the director of the tax office of distribution included KRW 6,719,539,524, which was omitted while revising corporate tax for the business year of 2005 in the Plaintiff and B, as the bonus to the Plaintiff, and notified the change in the amount of income as the bonus to the Plaintiff.

However, the short-term loans in 2009, which are the basis of the instant disposition, included the amount already deemed as bonus pursuant to the notice of change in the amount of income, and on the following grounds, the part corresponding to the said amount of the instant disposition is unlawful.

1) On February 7, 2013, there was a disposition imposing global income tax on the amount deemed as a bonus according to the notice of change in the income amount, and thus, the part of the disposition of this case constitutes double taxation. 2) Even if the disposition of this case did not take effect, the exclusion period of imposition of income tax on the above amount was already imposed, and thus, the income tax on the part corresponding to the above amount among short-term loans in 2009 cannot be imposed.

3. Attached statements to the relevant Acts and subordinate statutes;

4. Determination

A. The recognition of 1B is proceeding from around 2002 to 2002 'E Officetel development project' in Busan Shipping Daegu D.