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.

The reasoning of the judgment of the court of first instance, which cited the judgment, is the same as the reasoning of the judgment of the court of first instance, except to dismiss or add the corresponding part of the judgment of the court of first instance as follows. Thus, it is accepted by Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the

[Supplementary or additional parts] 6-7-8 of the 6th page “(No. 1-1-2)” means “(No. 1-2)”.

6. 6. 18. The following shall be added to:

5. Since the method of determining the amount of value-added tax and income tax is the method of tax return, if a taxpayer fails to file a tax return while concealing the receipt and disbursement of money by using a borrowed account as well as making transactions without receiving or issuing a tax invoice as above, it is sufficient to deem that the imposition and collection of taxes by the tax authority is impossible or significantly difficult (the Plaintiff’s emphasizing circumstance, namely, receiving sales by account transfer, not the current bidding transaction, i.e., receiving sales by account transfer rather than the current bidding transaction), and when conducting tax investigations on an ordinary entrepreneur, the financial transaction inquiry committee inquiries about all of his/her family members’ accounts, and the instant disposition is also identified through a financial inquiry for his/her account.

[Judgment]

2. Conclusion, the first instance judgment is justifiable, and the Plaintiff’s appeal is dismissed as it is without merit.