1. The part against the defendant in the judgment of the court of first instance shall be revoked, and the plaintiff's claim corresponding to the revoked part shall be dismissed.

1. The reasoning of the court's explanation concerning this case is as follows, except for the case which is used not more than 9 pages 7 of the judgment of the court of first instance, and thus, it is identical to the reasoning of the judgment of the court of first instance. Thus, it shall be cited by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure

2. Part to be used again; and

D. 1) The principle of trust and good faith or the principle of trust and good faith in tax and legal relations are exceptional legal principles applicable only to cases where there are special circumstances deemed that the protection of taxpayers’ trust is consistent with the justice even if they sacrifice the principle of trust and good faith. Therefore, in order to apply the principle of trust and good faith or the principle of trust and good faith to the acts of a tax authority, the trust given by the tax authority through the public opinion list, etc. should have an average taxpayer gain reasonable and justifiable expectations (see Supreme Court Decision 2011Du5940, Dec. 26, 2013). In general, in order to apply the principle of trust and good faith to the acts of the tax authority in tax and legal relations, the tax authority should put a public opinion list that serves as the object of trust on taxpayers, and there is no reason for the taxpayer to believe that the statement of opinion of the tax authority is justifiable, and the taxpayer should perform an act in trust on the tariff rate of 30%, and the Plaintiff’s interest should be 158/197.25