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.

The reasoning of the court's explanation of this case is as stated in the reasoning of the judgment of the court of first instance, except for the modification of some of the contents as set forth in paragraph (2) below. Thus, this is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

The part of the judgment of the court of first instance, which corrected the part of the judgment of the court of first instance, deleted the part of the 6th to 2nd "(to be interpreted as a necessary requirement after the registration as the first international ship)" from the bottom of the 5th part of the judgment of the court of first instance as follows: 7th to 18th of the judgment of the court of first instance. However, in this case, the issue is whether to reduce the acquisition tax on the ship acquired by the corporation to be registered as the international ship, and in light of the contents and purport of the relevant laws and regulations, the interpretation of the judgment of the above Supreme Court is not applied as it is in this case." Thus, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal of this case is dismissed as