1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

1..

1. The reasoning for the judgment by the court on this part is as stated in the corresponding part of the judgment of the first instance except for the following parts added. Thus, this part of the judgment is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The following shall be added from 3 pages of the first instance judgment to 7 "for the reasons":

(2) The appellate court held that the appellate court's judgment against the delegating person was reversed by the Supreme Court on the ground that the above market price was excessive, and that the delegating person would immediately dismiss the plaintiff from the attorney of the Supreme Court. After the second reversal, the appellate court rendered a new Z attorney of the law firm Y who was appointed by the mandator, and the appellate court rendered a final and conclusive judgment of winning part of the delegating person's shares after the second reversal performed by the above Z attorney. Although the appellate brief in the appellate court was written jointly by the plaintiff and X attorney, the appellate brief in the appellate court was prepared under the signature of the plaintiff and X attorney, the above X attorney appears to have participated more than the plaintiff.

2. The reasoning of the judgment by the court on the legality of the disposition imposing global income tax in this case is as follows, and the reasoning of the judgment of the court of first instance, other than the part added or written by adding below, is the same as the part of the judgment of the court of first instance on the legality of the disposition imposing global income tax in this case

The following shall be added at least 6 pages 11 of the judgment of the first instance:

5) The instant global income tax disposition is imposed on KRW 370,00,000, but the tax base of the instant tax payment notice is KRW 399,503,307, and the tax base of the instant tax payment notice is written as KRW 399,503,307. Since there is no basis of calculation of the principal tax and additional tax and no calculation statement are attached, it is an illegal disposition that violates the underlying taxation principle (Chapter 5).