1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

1..

1. The reasons why the court should explain in this judgment are as follows: (a) the part of the reasoning of the judgment of the court of first instance shall be cited as “paragraph (2)”; and (b) the reasoning of the judgment of the court of first instance is as stated in the reasoning of the judgment of the court of first instance except for the addition of the judgment of the plaintiff’s assertion as “paragraph (3)” (excluding the portion of the judgment of the court of first instance that the defendant did not appeal to the defendant), Article 8(2) of the Administrative Litigation Act, and Article 420 of the Civil Procedure

2. Parts to be dried;

A. The fifth and seventh parts of the judgment of the court of first instance shall be written in the following manner:

In general, in tax legal relations, in order to apply the principle of trust protection to the tax authority's act, the tax authority must state the public opinion that is the object of trust to the taxpayer. Second, the taxpayer should not be responsible for the taxpayer's reliance on the tax authority's reliance on the tax authority's reliance on the tax authority's reliance on the tax authority's reliance on the tax authority's reliance on the tax authority's reliance on the tax authority's reliance, third, the tax authority's reliance on the reliance on the tax authority's reliance on the reliance on the tax authority's reliance, and fourth, the tax authority's reliance on the tax authority's reliance on the tax authority's reliance on the tax authority's reliance on the tax authority's reliance on the tax authority's reliance on the tax authority's reliance on the tax authority's reliance on the tax authority's reliance on the tax authority's reliance on the tax authority's reliance.

Therefore, in order to apply the principle of protecting trust to the tax authorities' acts, the trust given by the tax authorities through the public opinion list is reasonable and reasonable.