1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1...

1. The reasoning of the court’s explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance, except for the modification or addition of the reasoning of the judgment of the court of first instance as follows. Thus, this is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. The 7th parallel 7th parallel 7th parallel 7th parallel 8th parallel 7th parallel 7th parallel 7th parallel 7th parallel 7th parallel 7th parallel 8th parallel 6th parallel 7th parallel 7th parallel 7th parallel 8th parallel 7th parallel 7th parallel 7th parallel 7th parallel 7th parallel 7th parallel 7th parallel 7th parallel 7th parallel 7th parallel 7th parallel 7th parallel 6th parallel 7th parallel 7th parallel 6th parallel 7th parallel 7th parallel 7th parallel 7th parallel 7th parallel 6th parallel 7th parallel 7th parallel 7th parallel 6th parallel 7th parallel 7th parallel 7th parallel 7th parallel 7th parallel 7th parallel with the above appraisal of "necessary expenses" and the above appraisal of "17th parallel 10th parallel 17th parallel 7th parallel 1st parallel 7th parallel 7th parallel 7th parallel 1st parallel 7th parallel 7th parallel 7th.".

7) On the following two pages, the Defendant’s preliminary argument that only the portion exceeding the amount of a legitimate tax should be revoked is not determined that there is no legitimate tax amount in writing submitted after the closing of argument. In addition, the seven-story rent excluded from the housing rental business is calculated accurately (area ratio).