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 grounds for the plaintiff's assertion in the trial while filing an appeal is not significantly different from the contents of the plaintiff's assertion in the first instance court, and the judgment of the first instance court rejecting the plaintiff's assertion is justified even if both evidence submitted in the first instance court and the purport of the entire pleadings in the first instance court and the first instance court are examined.

Therefore, the court's explanation on this case is identical to the reasoning of the judgment of the court of first instance except for the dismissal of some contents as follows. Thus, it is citing 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

The fourth fifth judgment of the first instance court is the "Framework Act on National Taxes" to be the "former Framework Act on National Taxes (wholly amended by Act No. 12848, Dec. 23, 2014; hereinafter "Framework Act on National Taxes").

In the fifth column of the judgment of the court of first instance, the court, etc. concluded a contract on September 13, 2007 on the transfer of the right to sell this case in the name of the plaintiff to H, etc. while the plaintiff attended the plaintiff on September 13, 2007, "J, etc. entered into a contract on September 13, 2007 on the transfer of the right to sell this case in the name of the plaintiff to H, etc., and entered into a contract on the transfer of the right to sell this case in the name of the plaintiff to H, etc. on September 27, 2007."

In the sixth fifth column of the judgment of the court of first instance, “J, etc. entered into a contract on September 27, 2007 on the transfer of the right to sell this case to H, etc. under the Plaintiff’s name while the Plaintiff was present,” and “J, etc. entered into a contract on September 13, 2007 on the transfer of the right to sell this case under the Plaintiff’s name to H, etc., and entered into a contract on the transfer of the right to sell this case under the Plaintiff’s name on September 27, 2007.”

The "Framework Act on National Taxes" in the 10th sentence of the judgment of the first instance is the Gu.