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 for the acceptance of the judgment is as stated in the judgment of the court of first instance, except for adding some contents and adding some contents as follows. As such, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

The "attached Form 18" in attached Form 2 of the judgment of the court of first instance shall be charged to "attached Form 1", and the "attached Form 12" shall be replaced by "attached Form 1" in this judgment.

The second part of the judgment of the court of first instance (hereinafter referred to as the "disposition of this case") shall be deleted.

The following matters shall be added to the third and fourth pages of the judgment of the first instance, and the "attached Form 2" of this judgment shall be added to the next page of the 12th judgment:

e. On October 28, 2016, the Defendant had been continuing the instant appellate trial on October 28, 2016, revoked ex officio the portion exceeding the amount of the general non-reported penalty tax, and became a total of KRW 274,176,100 (including additional tax) of individual consumption tax and education tax as shown in attached Table 2 (hereinafter “instant disposition”).

(3) The first instance court’s first instance court’s first instance court’s first instance court’s first instance court’s first instance court’s second instance court’s second instance court’s second instance court’s “B evidence 1 and 7”).

The 4th judgment of the first instance court is that the "service entertainment business" in the 13th judgment of the first instance is added to the "food entertainment business".

The "Objection" in paragraph 21 of the 8th judgment of the first instance shall be deleted.

The notice of the 15th page of the judgment of the court of first instance shall be delivered to the “Advance”.

The 10th judgment of the first instance court is moving the "power" of the 13th judgment into "duplicative".

2. The judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit.