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 citing the judgment of the court of first instance are not significantly different from the allegations in the court of first instance, and if the evidence submitted in the court of first instance shows additional evidence (Evidence A No. 3), the fact-finding and the judgment of the court of first instance are deemed legitimate.

Therefore, the reasoning of the judgment of this court is as stated in the reasoning of the judgment of the court of first instance, except where the corresponding part of the judgment of the court of first instance is dismissed or added as stated in the following paragraph (2). Thus, it is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of

2. On May 23, 2011, the date of the disposition of refusal of correction is May 23, 2017, according to the Defendant’s reply and the tax adjudication (Evidence A2) written on April 25, 2019, the part to be dismissed or added was deemed to be “ May 23, 2017” of the first instance judgment No. 3 of the first instance judgment.

However, according to Gap evidence Nos. 1 and the written application for correction of claims filed on February 28, 2019, the date of refusal of correction should be seen as May 30, 2017.

Part VII through 18 of the first instance judgment are as follows.

Article 9(5) of the former Enforcement Decree of the Restriction of Special Taxation Act provides that when calculating the total amount of research and development expenses incurred for the immediately preceding four years, a corporation established through division shall be deemed to have incurred research and development expenses incurred from a divided corporation prior to the division in the case of a corporation established through division. However, if a divided corporation succeeds to only a part of the business operated by the divided corporation, the amount calculated by multiplying the research and development expenses incurred prior to the division by the ratio occupied by the sales amount of the succeeded business for each business year to the total sales amount and by the ratio of the asset value of the succeeded business at each

In the case of a corporation established through division, there is no entity until it is divided, and there is no research and development cost incurred for 4 years retroactively.