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. The reason why this part of the disposition is used by the court is as stated in Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Whether the imposition of value-added tax is legitimate or not by this court is based on the reasoning of this part of the judgment of the court of first instance, except for the deletion of some of the reasons for the judgment of the court of first instance as follows. As such, it is consistent with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The portion of "the global income tax and the global income tax for the year 2010" shall be deleted from 7th through 12th of the judgment of the first instance.

2-2 Grounds for the first instance judgment

(a) 3 and 2-2

(c) "Each part" shall be deleted.

3. In conclusion, 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 in conclusion, and the plaintiff's appeal is dismissed.