1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1..

1. The reasoning of the judgment of this court, such as accepting the judgment of the court of first instance, is as stated in the reasoning, except for the modification of the pertinent part of the judgment of the court of first instance as follows 2 (including the attachment thereof, but excluding the part of “3. conclusion”). Thus, it is acceptable as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of

2. To add the revised portion to the right side of the three-dimensional boxes, the following four parallel boxes: “Unless otherwise specified,” the same shall apply hereinafter.

4 Under the 4th below, the “as a result, May 14, 2014” shall be added to the right side of the “as a result.”

5 The 6th parallel " June 30, 2016" is deemed to be " June 30, 2016".

5 The 7th parallel " June 1, 2016" is deemed to be " July 1, 2016".

6 The following 1st of the 6th of the letter box is the “8, 14 evidence”.

6 6. The following 1-2 boxes of one or more (including the number of pages) shall be deleted.

7 The 4 pages "Nos. 1, 5, and 6" are raised with "No. 1, 5, and 6."

7 The testimony of the witness M shall be deemed to be “each testimony of the witness M in the first instance trial and the witness P in this court.”

7 9~11 below the highest one shall be as follows:

However, the above facts, Eul evidence Nos. 1, 6 through 8, Eul evidence Nos. 9-3, and Eul evidence Nos. 9-4, and testimony of Eul witness of this court are insufficient to recognize that the issues 1, two business places were actually being used as one entertainment tavern at the tax base date of the instant disposition, and there is no other evidence to prove otherwise. 7-8 following the 7-8th day "the testimony of Eul and M’s witness evidence Nos. 6, 8, 13, 14, 16, 17, 19, 20, Eul evidence Nos. 1, 6 through 9, and 6 through 9, and testimony of Eul’s witness of this court."

8 6-9 Happing below the highest one is as follows.

③ The Defendant deemed the key issue 1 and two places of business on September 16, 2013 as one place of business and imposed heavy taxation on entertainment taverns.