The plaintiff's appeal is dismissed.

Expenses for appeal shall be borne by the plaintiff.

Purport of claim and appeal

judgment of the first instance.

The grounds alleged by the plaintiff in the trial while filing an appeal by 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 dismissing the plaintiff's claim even if the evidence submitted by the court of first instance is re-examined together with the plaintiff

Therefore, the reasoning for this Court is that the reasoning for this case is stated in the judgment of the court of first instance, with the exception of adding "Nos. 1 through 7" as "Nos. 1 through 7, 12 through 15, and No. 6," and "No. 16," as "No. 19 through 38, the plaintiff submitted to this court is insufficient to recognize the existence of purchase fees and borrowed money to be deducted from the dutiable value as alleged by the plaintiff, and no other evidence to acknowledge this is found." Thus, this is cited in accordance with Article 8 (2) of the Administrative Litigation Act, the main sentence of Article 420 of the Civil Procedure Act, and Article 420 of the Civil Procedure Act."

Therefore, the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit.

(Examines the reference documents and reference materials submitted by the Plaintiff after the conclusion of the trial proceedings, but such conclusion does not affect the above conclusion).