제2차납세의무자지정처분취소
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 is as follows: “40,41” is added to “2,26” of Part 6 of Part 7 of the judgment of the court of first instance; “The 7th records” are the same as the reasoning of the judgment of the court of first instance except for the addition of testimony “N of witness of the court and witness of the court of first instance”; thus, it is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. The decision of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit.