납세의무자 지정 및 납부통지처분취소
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 appeal by the plaintiff citing the judgment of the court of first instance are not significantly different from the allegations in the court of first instance, and the fact-finding and judgment of the court of first instance are recognized as legitimate according to the evidence
Therefore, the reasoning of the judgment of this court is the same as the reasoning of the judgment of the court of first instance, except for the dismissal as follows. Thus, it is accepted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
The second 4 parallel of the judgment of the court of first instance is "motor vehicle part manufacturing business" and "motor vehicle part manufacturing wholesale and retail business".
The 3rd lower judgment of the first instance court is the Cheongju District Court. The 5 lower judgment of the first instance court is the Cheongju District Court.
2. In conclusion, the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit.