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 cited by the court of first instance is the same as that of the judgment of the court of first instance, except for a dismissal as provided in paragraph (2). Thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of

2. Part II, Nos. 5 and 6 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 27829, Feb. 3, 2017; hereinafter the same) are higher than the Enforcement Decree of the Income Tax Act.

Part II, Chapter 17 and 18 of the former Income Tax Act (Amended by Act No. 15225, Dec. 19, 2017; hereinafter the same shall apply) (Amended by Act No. 14389, Dec. 20, 2016; hereinafter the same shall apply)

b) in 198,00

The "former Enforcement Decree of the Income Tax Act" of the 2nd 18th , 3th 9th , 17th , 29th , 4th , 20, 21th , and 5th 2th , all of the "former Enforcement Decree of the Income Tax Act" are the "Enforcement Decree of the Income Tax Act".

Part 6 3 through 7 shall be dismissed in accordance with the attached Form of this decision.

3. Conclusion, the judgment of the court of first instance is justifiable, and the plaintiff's appeal is dismissed.