1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1...

1. The reasoning of the judgment of the court of first instance, such as accepting the judgment of the court of first instance, is as stated in the reasoning of the judgment of the court of first instance, except where the relevant part of the judgment of the court of first instance is modified as follows 2. Thus, it shall be cited as it is in accordance with Article 8(2) of

2. Following the 13th line "service" of the 13th line of the revised 5th line, the following is added to the 6th line "service" and the interpretation of the law concerning Ghana's taxes or charges shall not be permitted to be interpreted in accordance with the law, unless there are special circumstances, regardless of the requirements for imposition or exemption or further interpretation or analogical interpretation without reasonable grounds (see Supreme Court Decision 2007Du9884, Oct. 26, 2007). The 9th line "important" of the 9th line "(1)" is added to the 9th line "(0th line" and stored in the storage line of the instant case through the internal pipeline "10th line" and the 9th line "10th line" of the next 9th line "No more than 10th line" shall be supplied to the 5th line "No more than 10th line" with the 9th line "No more than 10th line of air traffic" and the 9th line "no more than 10th line of the instant order".