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 the court’s explanation concerning this case are as stated in the reasoning of the judgment of the court of first instance, except for the modification of the corresponding part of the judgment of the court of first instance as follows 2. Thus, the part of the judgment of the court of first instance including “related Acts and subordinate statutes” in the corresponding part of the judgment of the court of first instance, but excluding “4. conclusion” shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act. The following contents are added to the right side of the five last correction part of the judgment. Furthermore, Article 112 of the Corporate Tax Act provides, “A corporation liable for tax payment shall keep its account books by double entry system, and keep and preserve the account books by double entry system, and it is difficult to view that the Plaintiff, as a contractor of the construction contract of this case, is unable to prove the existence and omission of expenses related to income accrued to the Plaintiff due to a natural disaster, force majeure, or any other cause not attributable to the Plaintiff.

The following shall be added to the right side of 8 parallels “2005Du14561.” below 6:

Unless there are special circumstances, such as where the tax authority finds any income omitted in the initial return of the corporation in determining the tax base and amount of the corporation's income through the on-site investigation, it has already been included in the deductible expenses corresponding to the total income, such as the corresponding purchase cost, etc., by the account books or other documentary evidence.