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1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
Reasons
1. The reasoning of the judgment of the court of first instance is the same as the reasoning of the judgment of the court of first instance, except for the dismissal or addition of the following contents among the grounds of the judgment of the court of first instance. Therefore, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420
(1) Grades 3, 11 through 17 shall be advanced as follows:
① On October 18, 2002, the Plaintiff was awarded a contract from a public construction to KRW 390,90,09,09 (Additional Tax Table) and added KRW 36,540,00 to the construction work, which reflects the outlined content on March 19, 2003 (No. 4-2, No. 466,787,500 (Additional Tax Table)). ② The additional construction contract of KRW 36,540,000 for the construction work (No. 4-3 of the evidence No. 4) was written later, and ② the “the additional construction contract of KRW 36,540,000 for the construction work shall be deemed to include the construction work price exceeding KRW 176,787,00” in Chapter 6-3.
③ In accordance with the letter of agreement (No. 10) attached to the verification agreement, the Plaintiff entered into an agreement to receive payment in lieu of KRW 176,787,00,00 in the balance of the outstanding amount of construction works for public construction at the time of the instant real estate, and the said contents also correspond to the said written agreement.
(4) On the 6th page 13, following the 6th page “III,” an additional construction contract (Evidence A 4-3) is also deemed by the Plaintiff to have been made ex post facto.
(5) Grades 6, 19 through 21 shall be improved as follows:
(4) The plaintiff argues that the above payment price exceeds the above 176,787,00 won includes construction price. However, unless there is no evidence to acknowledge it, the above 576,778,00 won, which is the payment price, which the plaintiff voluntarily expressed at the time of the approval agreement and the confirmation document at the time of the tax investigation, shall be the actual transaction price.