1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The reasoning of the judgment of the court of first instance cited by the court of first instance is as follows, and thus, it is consistent with the reasoning of the judgment of the court of first instance, and thus, by Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

The following shall be added to the portion used in accordance with Section 17 of the title 9 "(for capital expenditure, it is not sufficient to reverse the recognition only with the entries in Section 23-1 to Section 23-3 submitted by the appellate court)."

Following the 10th 16th 16th “The reasonable rent shall be calculated as above in accordance with Article 89(1) and (2) of the former Enforcement Decree of the Corporate Tax Act, inasmuch as there is no evidence to find that there is a value under Article 89(1) and (2) of the former Enforcement Decree of the Corporate Tax Act in this case, the calculation of the above reasonable rent shall be lawful; the same shall apply to the next 201 March 201)”, and the contents of the relevant Act and subordinate statutes of this case shall be added to the “related Acts and subordinate statutes” of not more than 13

2. The judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit.