1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1...

1. The reasoning of the court’s explanation concerning this case is as follows, and the reasoning of the court’s ruling is as stated in Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act, except for the dismissal, addition, or deletion of the judgment of the court of first instance.

On August 28, 2012, the following additional contents were added (the procedure for compulsory auction was commenced on August 28, 2012 with respect to the building in this case to the High Government District Court 1, 2012, but the procedure for compulsory auction was closed on September 11, 2013, after the auction procedure of this case, which was the procedure for double auction, and the procedure for compulsory auction was continued through the auction procedure of this case, the procedure for compulsory auction was completed on September 1, 2013, and the auction continued through the auction procedure of this case). On September 2 of the first instance judgment of the first instance, the "the auction procedure of this case" shall be deemed to be "the procedure for compulsory auction" of the second instance judgment of the first instance, and "Article 8 (7) of the Value-Added Tax Act" shall be added to "Article 8 (7) of the Value-Added Tax Act," and therefore, even if each of the of the instant cases becomes invalid, whether each of the instant business registration of this case is legitimate shall be decided again in the objection.

According to the 7th sentence of the first instance court's decision to delete from the 6th sentence of the first instance court's 9 to the same 10th sentence of the first instance court's 5th sentence " from the 5th to the 5th sentence of the first instance court's 7th sentence "Article 8 (7) of the Value-Added Tax Act and Article 15 (2) 4 of the Enforcement Decree of the Value-Added Tax Act", the 3th sentence from the 7th sentence to the 8th sentence of the first instance court's judgment "Article 8 (1) of the Value-Added Tax Act" shall be "Article 8 (7) 1 of the former Value-Added Tax Act", and the 5th sentence to the 8th sentence through 9th sentence of the first instance court's decision to delete "from the 8th sentence to the 8th sentence of the first instance court's judgment" shall be as follows.