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 judgment of the court of first instance concerning this case is as follows: (a) the second part of the judgment of the court of first instance “928,869 won” in the second part “9,28,698 won”; (b) the third part “Article 169-8(2) of the Enforcement Decree of the Income Tax Act” in the third part “Article 168-8(2) of the Enforcement Decree of the Income Tax Act”; and (c) the third part “Article 168-8(2) of the Enforcement Decree of the Income Tax Act” in the 8th part “shall not be included in the grounds of the judgment of the court of first instance”; and (d) the same is identical to the part of the judgment of the court of first instance in the same manner

2. Thus, 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, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.