1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

purport.

1. The reasoning of the judgment of the court of first instance cited by the court of first instance is as follows, on the grounds that the reasoning of the judgment of the court of first instance is identical to the reasoning of the judgment of the court of first instance, except for the following:

[The grounds for appeal by the Defendant do not differ from the allegations in the first instance court, and even if the evidence submitted in addition to the evidence duly adopted and examined by the first instance court, it is recognized that the facts of the first instance court and the judgment are justifiable even if the evidence were to be presented to this court. The fourth and fourth parallel of the first instance judgment “A 6, 8, or 20” were “A 6, 8 through 25,” and the second and seventh parallel of the first instance judgment “the result of the order to submit tax information to the director of the tax office on December 5, 2018,” respectively.

The 7th page of the judgment of the first instance shall be divided into “total”, and “R (hereinafter referred to as “R”)” in H (D retains 100% of the shares) respectively.

The 7th half to 4th half of the judgment of the first instance court "the assets seems to have been mixed with each other." The assets are deemed to have been mixed with each other, and the business activities and employees also succeed to."

The following shall be added between 8th 10 parallels and 11th parallels in the judgment of the first instance:

In light of the fact that “-R does not have any details of the report on the withholding of the earned income tax by C after its establishment on June 22, 2017, C was deemed to have no employee working after June 22, 2017, and all the other party to whom C was supplied with three sales (123,798,096 won in total) by the end of 2018 from that time to the end of 2018 was the Defendant. - U/V, who was an employee of C, was registered as the Defendant’s employee, from June 7, 2017 to June 19, 2017, WW was registered as the Defendant’s employee from June 22, 2017, and was registered as RR’s employee from January 1, 2017 to April 12, 2017.”