1. In the judgment of the first instance, the part against the chief of the tax office of the same orchard shall be revoked, and against the chief of the tax office of the same orchard;

The reasoning for the court’s explanation of this case is as follows: (a) the part of the reasoning for the judgment of the first instance is changed as prescribed in paragraph (2) and the Plaintiff’s assertion newly admitted in the appellate court is identical to the ground for the judgment of the first instance, except for the additional determination as prescribed in paragraph (3). Therefore, it shall be cited by Article 8(2) of the Administrative Litigation Act

The last 3th of the judgment of the first instance court that changed the part of the changed case shall be the "written draft" as the "written draft".

The parts of the 5th judgment of the first instance court from 13th to 18th judgment shall be deleted, and the following matters shall be added thereto:

【Plaintiff was indicted due to the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Tax) (Tax), etc. on the Aggravated Punishment, etc. of Specific Crimes (Tax) (No. 2011 High and 165). The first instance court convicted the Defendant of the evasion of value-added tax, and rendered a judgment of innocence. The Prosecutor and the Defendant appealed from Seoul High Court 2013No2810 (Seoul High Court). The appellate court rendered a judgment of conviction as well as the judgment of conviction as to each of the above two crimes. The Plaintiff appealed from the Seoul High Court to 2015Do1504, but the said appeal was dismissed on June 11, 2015, while the Plaintiff appealed from the court of first instance to 22,29,310 (No. 5).

The part from 11th judgment to 13th judgment shall be deleted from 2th 11th to 9th , and the following shall be added to that part:

(1) Article 80 (3) of the Income Tax Act to which the burden of proof is attached shall be used as the basis of books and other evidentiary documents where the head of a regional tax office or the director of a regional tax office having jurisdiction over the place of tax payment determines or revises the tax base and amount of tax in the relevant taxable

Provided, That where it is impossible to calculate the amount of income on account books or other evidentiary documents due to the grounds prescribed by Presidential Decree, the amount of income shall be prescribed by Presidential Decree.