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 for this case by the court of first instance is as stated in the reasoning of the judgment of the court of first instance, except for adding the following judgments as to the plaintiff's argument in the trial of the court of first instance. Thus, this case is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Additional determination

A. As to the assertion that the Plaintiff violated the substance over form principle, the Plaintiff’s assertion is based on S Co., Ltd. (hereinafter “S”).

) As the representative director, T Co., Ltd. (hereinafter referred to as “T”);

(B) Article 14(1) of the Framework Act on National Taxes declares the principle of substantial taxation by stating, “If the ownership of income, profit, property, act, or transaction subject to taxation is merely the nominal owner, and there is another person to whom such income, profit, act, or transaction subject to taxation belongs and there is another person to whom such income, profit, act, or transaction subject to taxation belongs, the actual taxation principle is declared.” Therefore, if a person who actually controls and manages the apartment in the transaction process of this case is different from the nominal owner in terms of income, profit, property, act, transaction, etc., the actual profit, etc., is merely the profit acquired in return for providing the service of this case to a third party in accordance with the direction of T, and thus, the actual profit, etc., is merely the profit gained in return for providing the service of this case.” Article 14(1) of the Framework Act on National Taxes (see, e.g., Supreme Court Decision 200Du1788, Jan. 17, 200).