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 court's explanation concerning this case is as follows, except for the supplement of the first instance court's decision as stated below or as stated in paragraph (2). Thus, it shall be cited as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act, and Article 420 of the Civil Procedure Act.

(1) The second eight pages of the judgment of the court of first instance shall consist of "4,79,280 won" with "4,79,285 won".

② Of the third six pages of the judgment of the court of first instance, the term “the details of Defendant’s correction (disposition of imposition)” in “the second half year of 201” means seven parallels “3,732,090” in “3,721,970”; and “the amount of increase or decrease” means “1,09,926” in “the amount of increase or decrease” in “18,53,986” in “the amount of 7 parallels.

(3) The third or fourth or more of the judgment of the first instance shall be deleted.

(4) The 3rd written judgments of the first instance shall be used by cutting the 3rd written judgments of the first instance into the 2rd written judgments, and the 4th written judgments of the first instance shall be applied by cutting the 10th written judgments of the first instance into the 3rd written judgments.

(5) The fourth two pages of the judgment of the first instance shall be filled with "H" with "K".

(6) The fourth five pages of the judgment of the first instance shall be calculated by adding "sale tax amount" to "purchase tax amount".

2. Supplement of judgment

A. 1) In an administrative litigation claiming the invalidity of an administrative disposition as a matter of course and seeking the invalidity of such administrative disposition, the Plaintiff is liable to assert and prove the grounds for invalidity of the administrative disposition (see, e.g., Supreme Court Decision 9Du11851, Mar. 23, 2000). 2) When the tax authority intends to impose a tax, it must determine the tax base and calculate the tax amount on the basis of the accurate grounds obtained according to the investigation method prescribed by the relevant tax laws and regulations. If the tax base and the tax amount were to be determined and imposed in a timely manner without any grounds, such a defect would be deemed to be null and void as it is significant and apparent, but there is an error in the investigation procedure, such as a mistake of taxable objects, a mistake in the method of investigation, a mistake in calculating the tax amount, etc.