The plaintiff's appeal is dismissed.

Expenses for appeal shall be borne by the plaintiff.

Purport of claim and appeal

judgment of the first instance.

1. The ground for appeal by the plaintiff citing the judgment of the court of first instance is not significantly different from the argument of the court of first instance, and the fact-finding and decision of the court of first instance are justified even if each evidence submitted to the court of first instance was presented to this court.

Therefore, the reasoning of the judgment of this court is the same as that of the reasoning of the judgment of the court of first instance, in addition to the parts added as follows.

2. In addition, the following shall be added to the second sentence of the first instance court in which the second sentence is followed:

In light of the following, the Defendant’s obligation to withhold taxes does not require an agreement between the parties as imposed by the relevant laws and regulations, and the Defendant’s obligation to withhold taxes is intended to secure taxation convenience and tax revenue by stipulating that the source taxpayer bears withholding taxes at the time of payment in the source source of income generated from the source of income. The withholding system is a system indirectly realized through the procedure that the performance of the source tax liability that the source taxpayer bears by law is withheld, and the source taxpayer is exempted from the relevant tax liability due to the payment of withholding taxes in relation to the State. Therefore, if the source taxpayer pays the source without withholding taxes from the source taxpayer without withholding taxes, the Defendant is entitled to exercise the right to indemnity against the source taxpayer (see, e.g., Supreme Court Decision 2006Da49789, Sept. 18, 2008).

3. The plaintiff's claim for conclusion is dismissed as it is without merit, and the judgment of the court of first instance is just in its conclusion, and it is so decided as per Disposition.