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 in this case concerning the acceptance of the judgment of the court of first instance is as stated in the reasoning of the judgment of the court of first instance, except for the dismissal of some of the judgment of the court of first instance as follows. Thus, this is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article

(1) In light of the following facts and circumstances, it is determined that there exists a ground for selecting non-regular tax investigation under Article 81-6 (3) 3 and 4 of the Framework Act on National Taxes in this case. Thus, Article 81-6 (3) of the Framework Act on National Taxes provides that "tax officials may conduct a tax investigation in any of the following cases other than a regular tax investigation by selecting taxpayers pursuant to Article 81-6 (1) 3 and 4 of the Framework Act on National Taxes, and Article 81-6 (3) of the same Act provides that "where tax officials fall under any of the following cases as well as a tax investigation by selecting taxpayers pursuant to Article 81-6 (3) of the Framework Act on National Taxes, tax officials may conduct a tax investigation."

B. On February 2017, K participating at the time of the Plaintiff’s acquisition of the instant land, attached to the Gwangju Regional Tax Office, stating that “A Plaintiff is expected to obtain KRW 5 billion from gains from the transfer of the instant land, and wishing to receive KRW 4 billion from cash in return for tax evasion” between the Plaintiff and the Plaintiff, thereby evading tax evasion related to the Plaintiff.