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 reasoning of the court's explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance except for the dismissal or addition of part of the judgment of the court of first instance as follows. Thus, it is acceptable to accept this as it is in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Part II, being dried or added, is moving to "Seoul Gangnam-gu B and fourth floor" in Gangnam-gu, Seoul, Gangnam-gu.

Part 4, "11:22" in Part 11, "1:23:22," "11:23:21," in Part 5, "the tax invoices of this case" in Part 5, "the tax invoices including the tax invoices of this case," and "the witness" in Part 5, "the witness of the first instance trial", respectively.

The 5th 15th 15th "price" is "the service cost, such as editing of performance related to the E," and the 16th 16th "to the plaintiff" is "the side of the plaintiff."

Following the fifth 17th "J" added "in the course of tax investigation," and the first 19-20 " shall be reasonable," added to "A," and the statements or images of Gap evidence 5, Gap evidence 6 through 8-1, Gap evidence 14-1, 2, Gap evidence 16 through 18, Gap evidence 19-1 through 4, Gap evidence 20, Eul evidence 21-1 through 3, and evidence 22, are insufficient to reverse the above recognition."

The witness in the second sentence is dismissed as the witness in the first instance trial, and the second sentence “I do not have any” in the fourth sentence. The witness is “(as alleged by the plaintiff, K has been in a relationship with K and has been engaged in various related transactions, such as sales rights, etc., with a long-term knowledge of the Plaintiff, and if necessary, it is difficult to see otherwise in relation to the remittance as stated in the above (1) through (3) even if it borrowed money.”

3. In conclusion, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.