1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1..

The grounds for appeal by the defendant do not differ significantly from the allegations in the first instance court, and even if each evidence submitted in the first instance court is examined in the whole of the statements in the evidence Nos. 7 through 13 (including each number), the fact-finding and the judgment of the first instance court are justified.

Therefore, the court's explanation on this case is identical to the reasoning of the judgment of the court of first instance, except for adding the following matters after the sixthth of the judgment of the court of first instance. Thus, it is citing this as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

The value-added tax returned and paid by the Plaintiff on the rent portion of the high-rise part of the instant building on the ground that the Plaintiff was a sub-contractor of the instant high-rise part of the instant building during the instant taxable period after the judgment became final and conclusive, was refunded due to the reduction or exemption of the value-added tax, but this cannot be deemed as having affected the Plaintiff’s determination of whether the Plaintiff is a sub-contractor, on the premise that the Plaintiff is deemed a sub-contractor.

Then, the judgment of the first instance court is legitimate, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition by the assent of all participating Justices.