1. All appeals filed by the plaintiff and the defendants are dismissed.

2. The costs of appeal shall be borne by each party.

purport, purport, and.

1. The reasoning of the judgment of this court citing the judgment of the court of first instance is as follows, and it is identical to the ground of the judgment of the court of first instance except for adding some contents and adding some contents among the grounds of the judgment of the court of first instance, thereby citing it pursuant to Article 8(2) of the Administrative Litigation Act and the main sentence of

In addition, the part of the judgment of the court of first instance is that the part of the "market price and other unlawful act" in the 7th sentence of the judgment of the court of first instance is "Fraud and other unlawful act".

The part of the first instance court's decision No. 10 of the 6th court's decision is that "the original taxpayer is not established or that the original taxpayer is not established".

The part of the "Monthly Session" in the 10th judgment of the first instance court shall be referred to as "one time a month".

The part of the "Creation of Foreign Capital" in the 8th sentence of the judgment of the court of first instance shall be considered as the "Creation of Foreign Capital".

§ 31 of the first instance judgment "200"

1. The portion of “19.19.19” is regarded as “1.19.1.19.1.3. The part of the first instance court’s 3rd judgment stating that “240,000,000 won for a non- mountainous district company” was paid 240,000,000 won as the refund money for a non- mountainous district company.” The part of the 18th judgment should be included in the calculation of losses.

The part “ may be included in the loss”.

Article 50(1)4 of the Enforcement Decree of the Corporate Tax Act shall be deemed to be “Article 50(1)4 of the Enforcement Decree of the Corporate Tax Act.” The part concerning “Article 50(4) of the Enforcement Decree of the Corporate Tax Act” in Article 20 of the judgment of the first instance shall be deemed to be “Article 50(1)4 of the Enforcement Decree of the Corporate Tax Act.” The part concerning “the claim of KRW 50,256,000” in Article 22 of the judgment of the first instance shall be deemed to be “the inclusion of KRW 50,256,00 in deductible expenses.” The part concerning “9,050,922 won” in Article 24(15) of the judgment of the first instance shall be deemed to be “9,050,92,00 won.” The part of the judgment of the first instance shall be deemed to be “the concealment of the fact of evasion by concealing the fact of embezzlement of corporate tax.”