Whether the securities appraisal loss should be deducted in calculating the tax base of the income from the education tax assessment;

When calculating the tax base of education tax income, the tax base shall be calculated with the net amount concept obtained by subtracting the securities appraisal loss.

Article 5 of the Education Tax Act

Article 4 of the Enforcement Decree of Education Tax Act

1. The Plaintiff’s appeal against Defendant ○○○○ Head of the Tax Office and the Defendants’ appeal are all dismissed.

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

A. Purport of claim

(1) each disposition of 95,514,070 won of education tax of 19,610,120 the education tax of 1999 and 9,273,170 won of education tax of 2000;

(B) Of the disposition of imposition of KRW 1,619,238,655 of the amount exceeding KRW 1,619,238,655 of the disposition of imposition of KRW 1,79 of the corporate tax attributed to the business year 1999, the amount exceeding KRW 1,244,211,244 of the disposition of imposition of KRW 1,244 of the corporate tax belonging to the business year 200, and the amount exceeding KRW 663,874,390 of the disposition of imposition of KRW 57,908,384 of the corporate tax belonging to the business year 201 shall be revoked.

(2) On April 1, 2004, the head of ○○ Tax Office revoked the imposition of each of the education tax amount of KRW 316,139,49,490 against the Plaintiff in 199, the education tax amount of KRW 211,517,340 in 200, the education tax amount of KRW 163,720,040 in 201, and the education tax amount of KRW 333,091,430 in 202.

B. Purport of appeal

The part against the plaintiff among the part against the defendant ○○○○ Tax Office in the judgment of the first instance shall be revoked. On April 1, 2004, the part exceeding 1,619,238,655 won among the disposition of imposition of the corporate tax of KRW 1,619,238,655 won belonging to the business year of 1999 against the plaintiff on April 1, 2004, the part exceeding 1,24,211,244 won among the disposition of imposition of the corporate tax of KRW 1,39,89,890,891 belonging to the business year of 200, and the part exceeding 663,874,390 won among the disposition of imposition of the corporate tax of KRW 557,90,384 won belonging to the business year of 2

2. Purport of the defendants' appeal

A. Defendant ○○ Head of tax office

The part against the defendant among the part against the above defendant in the judgment of the court of first instance shall be revoked, and the plaintiff's claim against the above defendant in the revoked part shall be dismissed.

B. Defendant ○○ Head of Tax Office

Of the judgment of the first instance, the part against the above defendant shall be revoked, and the plaintiff's claim against the above defendant shall be dismissed.

1. Quotation of judgment of the first instance;

The reasons for this decision are as stated in the reasoning of the judgment of the court of first instance, in addition to the fact that ○○ Bank takes over the assets and liabilities of the ○○ Bank from the 3rd of the judgment of the court of first instance as 'P&A'; 'the acquisition of the assets and liabilities of the ○○ Bank from the ○○ Bank from the 3rd of the judgment of the court of first instance as 'the acquisition of the assets and liabilities of the ○○ Bank from the ○○ Bank from the ○○

2. Conclusion

Therefore, the plaintiff's claim of this case is justified within the scope of the above recognition, and the remaining claims are dismissed without any justifiable reasons. Since the judgment of the court of first instance is justified, the plaintiff's appeal against the defendant ○○ Head of the tax office and the appeal by the defendants are dismissed as all of the grounds are without merit. It is so decided as per Disposition.