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 which cited the judgment of the court of first instance is as stated in the reasoning of the judgment of the court of first instance, and thus, it is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

(The plaintiff basically repeats the same argument in the first instance trial. In light of the allegations and reasons that the plaintiff has partially supplemented in the trial, the first instance judgment is justifiable even if examining Gap evidence Nos. 19, 20, and 21 of evidence Nos. 19, 20, and 21 of evidence Nos. 19, 20, and 1, 21 of witness E of the trial, and the result of the order of submission of tax information to the director of the Ulsan

2. The plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit.