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 reasoning of the court’s explanation as to this case is as stated in the reasoning of the judgment of the first instance, except for the following addition to the text of the judgment of the first instance. Thus, it shall be cited by Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

Part 4 of the judgment of the first instance, the following is added (Article 2(1)8 of the former Restriction of Special Local Taxation Act was amended to Act No. 12175 on January 1, 2014, and it appears to the purport to clarify that the subject of “direct use” is not the employer.)

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