1. All appeals filed by the Plaintiff are 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 reasoning of the judgment of the court of first instance in the part cited by the judgment of the court of first instance is as follows.

2. Whether the instant disposition is lawful

A. The plaintiff's assertion;

(b) the relevant legislation;

C. (1) Determination of the Plaintiff’s first claim is as follows: Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act see the corresponding portion. The Defendant 2 6,14 as “high-sea market”. The Defendant 2 3, 3, 4th 66 and 2th 5th 5 below 7, 1067, 4067, 1, 2697, 4067, 3697, 4067, 977, 497, 1697, 1697, 1697, 1697, 406, 167, 2096, 167, 297, 309, 497, 1696, 297, 3096, 297, 489, 297, 3696, 297, 197, etc. of this case’s of the charges:

2. Judgment on the second argument by the Plaintiff

A. Article 82-2 of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 22586, Dec. 30, 2010; hereinafter the same)