1. The plaintiff's appeal is dismissed.

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

3. It is so decided as per Disposition by the court of first instance.

1. The reasoning of the judgment of this court citing the judgment of the court of first instance is as follows: (a) each “20 square meters” of “22 square meters” in the fourth three parallels and five parallels in the judgment of first instance; (b) two parallels “Article 50(1)2” in the fifth parallels “Article 50(1)2”; (c) six parallels “Article 21” in the sixth parallels “Article 20”; and (d) seven parallels “acquisition tax on January 2, 2018” in the tenth parallels “acquisition tax on January 2, 2018” in the same manner as the reasoning of the judgment of the court of first instance, except that the two parallels are “acquisition tax on January 2, 2018.”

2. As the judgment of the court of first instance is justifiable, the plaintiff's appeal is dismissed, and the "acquisition tax on January 2, 2018" of the judgment of the court of first instance is obvious that it is an erroneous entry "acquisition tax on January 2, 2018 against the plaintiff," and such error is corrected.