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 reasons for the admitting the judgment of the court of first instance are as follows: ① Corporation 7 of Part 2 of the judgment of the court of first instance shall be deemed as “corporation, etc.”; ② Part 2 of Part 20 to 3 of the judgment shall be deemed as follows; ② Plaintiff shall be deemed to have collected penalty tax from 2010 to 2012 on corporate tax and dividend income tax amount of KRW 20,86,830 from 2012 until 2012; ③ Additional Part 1 to 4 of the judgment of the court of first instance shall be deemed to have been stated as follows; ② Additional Part 1 to 4 of the judgment of the court of second instance shall be deemed to have been stated as evidence of the first instance (including additional number 1 to 4); and ④ Part 1 to 5 of the judgment of the court of first instance shall be deemed to have not been stated as evidence of the second instance, and each part shall be deemed to have been stated as evidence of the first instance to have been stated as evidence of the second instance.”

[Attachment to the above-mentioned facts, the evidence mentioned above, the witness G of the first instance trial, and E, respectively, shall be considered as witness of the first instance court.