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 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, except for adding the following to the reasoning of the judgment of the court of first instance.

6.20 pages, the following shall be added:

As to this, the Defendant asserts to the effect that the sale of dredging soil of this case constitutes a wholesale business, not based on the determination of whether the Plaintiff acquired ownership by concluding a dredging soil sale contract with the State, but on the basis of whether the similarity with the industrial activities to be resold is recognized. Considering this, the Defendant asserts to the effect that each transaction of this case constitutes a wholesale business.

However, as seen earlier, the Korea Standard Industrial Classification

G. The wholesale business stipulated in Paragraph 46. Item (b) refers to the industrial activity that re-sales the goods or used goods on the premise that they are the goods or used goods, and there is no evidence to deem the Plaintiff to have purchased the dredging soil of this case from the State, etc.

[Attachment 14] 15. The following shall be added to the Enforcement Decree of the River Act:

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