1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

1...

1. Details of the disposition;

A. On April 27, 2007, the Gwangju Heavy Co., Ltd. (hereinafter “Seoul Heavy Co., Ltd”) substituted the freezing tower for a special purpose type truck with a general car-type truck and filed a report on the alteration of trucking transport business.

(hereinafter referred to as the "vehicle scrapping of this case"). B.

The details of the transfer, acquisition, scrapping, and change of the number of the A truck after the scrapping of the instant car are as shown below (Attached 1).

(2) On January 25, 2010, the following facts are as follows: (a) A truck: transfer/acquisition on September 10, 2007; (b) transfer/acquisition on May 20, 208; (c) transfer/acquisition on May 20, 208; (d) change of vehicle number C (ownership); (d) change of general car number C (ownership); (e) transfer/acquisition on May 22, 2008; and (e) transfer/acquisition on May 22, 2008; (e) transfer/acquisition on January 25, 2010; (e) transfer/acquisition on January 25, 2010; (e) change of vehicle number 1; (e) transfer/acquisition type 3 (ownership); (e) transfer/acquisition type 4; (f) change of special purpose-type iron 1.2.6 (1) Special purpose-type 2.0-type 1.0-type 2.0-type 2.0-type 2.0-type 1.

C. On November 12, 2012, the Plaintiff acquired the instant truck and filed a report on the change of the trucking transport business, and operated the instant truck as the so-called “direct trucking vehicle” by directly operating the instant trucking transport business without entrusting another person with the operation of the instant trucking transport business and its related trucking transport business, from March 2015.

From December 2009 to March 2015, the Defendant paid the instant truck totaling KRW 80,400,774 as indicated below as fuel subsidies.

[Attachment 2] A trucking business operator (owner) paid for the payment period of fuel subsidies from 1209 to 24 January 2010.