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 identical to the ground of the judgment of the court of first instance, except where part of the judgment of the court of first instance is modified as described in the following Paragraph (2). Thus, it is accepted in accordance with Article 8(2) of the Administrative Litigation

(A) The court of first instance is justified in its findings of fact and determination in full view of the evidence and the purport of the entire pleadings submitted by the court of first instance, not significantly different from the contents already asserted in the court of first instance while filing an appeal by the plaintiff. 2. In addition, the part 7, 7, 7, 7, 7, 7, 7, which is amended by adding "where all or part of the requisite entries of tax invoices are entered differently from

Article 17 (2) 1 of the former Value-Added Tax Act is added to "Article 17 (2) 2 of the former Value-Added Tax Act" in Part 7.

Part 8 9 and 10 "Article 17 (2) 1 of the Value-Added Tax Act" shall be "Article 17 (2) 2 of the former Value-Added Tax Act".

Part 8 is found to be "," and "," in Part 13.

Part 10 "Additional Disposition of Value-Added Tax" in Part 12 shall be added to "Disposition of Imposition of Value-Added Tax".

Part 13 5 "Value-Added Tax Act" shall be added to "value-Added Tax Act".

Part 15, "unfair underreporting tax" in Part 5 is added to "unfair underreporting tax".

Part 15, "facilities" in Part 11 shall be changed to "fact".

Then, the Plaintiff alleged that the income of the instant workplace was not recorded and managed separately from the account book for reporting the tax office with respect to the instant workplace, but the Plaintiff also recognized that the income of the instant workplace was separately identified through the computer system that manages the entire business network including the instant workplace, and the Plaintiff through the said computer system.