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 judgment of the court of first instance is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, since the reasoning of the judgment of the court of first instance is the same as that of the judgment of the court of first instance, except for the following matters:

The second 15th "Value-Added Tax Act" is the former Value-Added Tax Act (amended by Act No. 15223, Dec. 19, 2017; hereinafter the former Value-Added Tax Act).

Each "Value-Added Tax Act" of 4, 16, 17 and 7 pages 2 shall be raised as "former Value-Added Tax Act".

The Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 28641, Feb. 13, 2018) is higher than 7 pages 8.

2. In conclusion, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.