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 grounds alleged by the plaintiff in the court of first instance while appealed from the judgment of the court of first instance are not significantly different from the contents alleged by the plaintiff in the court of first instance, and the judgment of the court of first instance rejecting the plaintiff's assertion even if the plaintiff added each description of evidence No. 11 through No. 26 submitted by the court of first instance.

Therefore, the court's explanation on the instant case is identical to the reasoning of the judgment of the court of first instance, except for addition, dismissal, and deletion of some contents as follows. As such, it refers to Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

The second part of the second part of the judgment of the court of first instance added the “(275m2 and the site area was 275m2)” next to the “126m2 in Cheongdo-gun, Cheongbuk-gun, Cheongbuk-do” of the second part of the judgment of the court of first instance.

(2) The Plaintiff paid 119,830,00 won to the Defendant and deducted 11,983,000 won of the input tax amount of the tax invoice received (hereinafter “market tax invoice”) from the Defendant to the Defendant, and filed an application for the refund of value-added tax for the second half of 2012.

The second written judgment of the court of first instance referred to " April 22, 2013" in the 12th written judgment as " May 16, 2013."

The evidence No. 17 of the judgment of the court of first instance is added to the "founded ground for recognition" of the second 18 of the judgment of the court of first instance.

Of the fourth list of the decision of the court of first instance, the term “5,983” was read as “19,830, and the term “1,077” was read as “2,637,” respectively, as “119,830,” and “1,077,” respectively.

The "Evidence B, B, 4, and 5" shall be added to the "founded grounds for recognition" in the 5th sentence of the first instance court.

The 5th written judgment of the court of first instance refers to “other service” in the 8th written judgment of the court of first instance as “other service”.

The 5th written judgment of the first instance shall be deleted from the 5th written judgment.

제1심 판결문 제7쪽 제14행의 ‘점’ 다음에 '⑨ 원고의 대표자 C은 국내외 주식ㆍ채권ㆍ기타 수익성 자산에 개인 명의로 투자할 때보다...