1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

1..

1. The reasoning of the judgment of the court in this case concerning the acceptance of the judgment of the court of first instance is as stated in the reasoning of the judgment of the court of first instance, except where part of the judgment of the court of first instance is cited or added as follows. Thus, it is acceptable to accept it as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article

2 The 11th return is regarded as retirement allowance.

6 The highest eight lines " November 31, 201" are referred to as " December 31, 201."

6 The following shall be added to 10 lines :

Since December 31, 2011, the increased portion of benefits paid after Ghana is only a new circumstance that occurred after the amendment of the Income Tax Act, and thus, it is not necessary to protect taxpayers. Rather, interpreting that the limit provision does not apply to such a case is also unreasonable in light of the legislative intent of Article 22(3) of the amended Income Tax Act, supra. 6th 11st 6th 14 from the amended Income Tax Act is as follows.

Article 22 of the amended Income Tax Act provides that “retirement income shall be calculated based on the number of years of continuous service as of December 31, 201, and the salary, etc. as of December 31, 201,” and Article 22 (3) (main sentence) provides that “retirement income amount shall be the aggregate of the amounts of income (excluding the amount of non-taxable income) accrued in the relevant taxable period,” and the scope of income included in the amount of retirement income shall be governed by the Act. In addition, with respect to the amount of interim settlement, the proviso to Article 22 (3) provides that “retirement income amount shall be paid when it is assumed that he/she retired on December 31, 201,” and it may be sufficiently anticipated that the amount of interim settlement would be calculated based on the number of years of continuous service as of December 31, 201, the amount of interim settlement may be calculated based on the following 74 lines.”

The plaintiff is subject to the above amendment Enforcement Decree.