The costs of appeal are assessed against the Plaintiff.

1. As to the ground of appeal No. 1, the court shall decide whether the assertion of facts is true in accordance with logical and empirical rules on the basis of the ideology of social justice and equity by free evaluation of evidence, taking into account the purport of the entire pleadings and the result of examination of evidence. The facts duly confirmed by the court of final appeal that the judgment below did not exceed the bounds of

(2) Article 8(2) of the Administrative Litigation Act, Articles 202 and 432 of the Civil Procedure Act). The lower court, on the grounds indicated in its reasoning, stated in its reasoning, determined that ① the Yonhap News Co., Ltd. (hereinafter referred to as the “ Yonhap News”) entered into an agreement with the Plaintiff and did not make joint business registration in the course of conducting the advertisement business and video information business using video information facilities, such as monitors, liquids, etc. (hereinafter referred to as the “instant business”), ② the tax invoice was issued and received only in the name of a joint business operator, not in the name of a joint business operator; ③ the settlement amount related to the instant business (hereinafter referred to as the “instant settlement amount”), as indicated in the judgment of the lower court, which was received by the Plaintiff from the Yonhap News, was appropriated as incidental income on the income statement, and appropriated as payment fees, etc. to account for non-business profits and losses, and further, the Plaintiff reported the amount including value-added tax for the second time in 207, including the Plaintiff and the Yonhap News News News.