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 the same as the reasoning of the judgment of the court of first instance (excluding the part of the judgment of the court of first instance) except for the modification of the corresponding part of the judgment of the court of first instance as stated in the following 2. Thus, it shall be cited as it is in accordance with Article

2. The amended 4th 7th 7th 7th 7th e.g., “the Defendant” was amended to “the chief of the regional tax office,” and the amended 4th 11th e.g., “the chief of the regional tax office,” and added the following to “the Defendant’s 4th e.g., the head of the regional tax office,” and “the head of the regional tax office,” to “the head of the regional tax office,” and the Defendant filed a tax appeal with the head of the regional tax office, who is not the Plaintiff, as the respondent, to which the head of the regional tax office, is not the Plaintiff, and accordingly, asserts that the lawsuit in this case is unlawful because it did not go through legitimate appellate proceedings. Notwithstanding Article 56(2) of the Framework Act on National Taxes, the administrative litigation against the unlawful disposition as prescribed in Article 55 can not be brought without going through a request for examination or a request for trial under this Act and its decision thereon. However, the Plaintiff appears to have granted the first 20th ero 20.