1. Of the judgment of the first instance court, the part against the plaintiff falling under the order to revoke below shall be revoked.

Defendant.

1. The reasons why this part of the disposition is stated are as follows, and the relevant part of the reasoning of the judgment of the court of first instance (from No. 2 to No. 14 of the second ground) is the same, except where the part of the judgment of the court of first instance is used or added as follows. Thus, this part of the reasoning is cited in accordance with Article 8(2) of the Administrative Litigation Act, and Article 420 of the Civil Procedure Act.

For the second reason, the “L Bank” in Part 13 is dismissed as “S Bank”, and the last two accounts are referred to as “J account”, “K account”, “M account”, and “O account” respectively. The second part of the third part includes “82,895,500 won” (the part in which tax invoices were issued)” and the third part through 12 are as follows.

On September 15, 2014, based on the results of the tax investigation as above, the Defendant notified the Plaintiff of the change in the amount of income that each corporate tax, value-added tax (including each additional tax), and income on the “the initial disposition” column of the attached disposition list as indicated in the attached disposition list, and the income earner D, but accepted part of the Plaintiff’s assertion that the fees of this case are included in the fees of this case during the proceeding of the first instance trial, and notified the Plaintiff of the decision to reduce each of the above dispositions as equal to the amount indicated in the “reduction” column of the attached disposition list of the attached disposition by excluding KRW 1,670,00 (the ordinary investigation expenses deposited in the J account and evidence No. 19-8) from the fees of this case, on August 21, 2017.

[2] The phrase “reduction original disposition” in the separate sheet of disposition that has been reduced as above refers to each corporate tax, imposition disposition of value-added tax (including each additional tax), and notice of change in income amount as stated in the separate sheet of disposition that has been reduced. If there is a serial number “after 22” in the 3rd page of the disposition, it shall be added including a number.

2. Whether the instant disposition is lawful

A. The key point of the Plaintiff’s assertion is that of this case’s fee deposited in the instant account.