1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The reasoning of the judgment of the court of first instance for the acceptance of the judgment is as stated in the judgment of the court of first instance, except for adding some contents and adding some contents as follows. As such, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

The phrase "5,608,425,970 won" in the 4th sentence of the judgment of the court of first instance shall be "5,608,425,970 won".

The 7th judgment of the first instance court refers to "(b)" of the 11th judgment to "C".

The 7th of the judgment of the first instance court shall be referred to as "a modified guardian" in the 17th of the judgment.

The following shall be added to the second sentence of the judgment of the first instance.

D. 1) The Plaintiff asserts that the corporate tax and special tax for rural development for the business year belonging to 2007, March 27, 2013, which the Defendant had against the Plaintiff, were conducted through an unlawful duplicate tax investigation, and that it is unlawful.

2) On April 7, 2009, the director of the Seoul Regional Tax Office notified the Plaintiff of a tax investigation on the Plaintiff for the business year 2004, and the business year 2005 (hereinafter “tax investigation for the year 2009”), and conducted a tax investigation from April 20, 2009 to July 6, 2009.

B) At the time of the tax investigation in 2009, the director of the Seoul Regional Tax Office demanded submission of accounting books and financial related documents related to the overall corporate tax for the business year of 2007, which was not included in the initial investigation period (2004, 2005 business year). The detailed details thereof were ① business reports of affiliates (8 companies) from 2003 to 2008 (8 companies), audit reports, audit reports, settlement of accounts, value-added tax, source tax, etc. ② Statement of depreciation allowances from 2004 to 2008, ③ U Public Accounting List in 2004 to 2008, ④ The land list (including the area, ⑤ from 2004 to 208) owned in land owned in 208.