1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. The reasons why the court accepted the judgment of the court of first instance for the instant case are as follows: (a) other than adding the judgment as set forth in the following paragraph (2) to the pertinent part, 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; and (b) thus, (c) pursuant to Article 8(2) of the Administrative Litigation

2. Additional matters to be determined;

A. The Defendant asserted that the Plaintiff rendered the instant disposition against the Plaintiff, who was not a taxpayer, with the knowledge of the title trust relationship between the Plaintiff and D.

Therefore, the instant disposition is null and void because its defect is serious and clear.

B. There is no evidence to prove that the Defendant was aware of the title trust relationship between the Plaintiff and D.

The plaintiff's assertion on this part is without merit.

3. 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.