1. The plaintiff's appeal against the defendants is dismissed in entirety.

2. The plaintiff's conjunctive claim added at the trial.

1. The reasoning of the judgment of the court of first instance cited in this case is as follows. Thus, the reasoning of the judgment of the court of first instance cited in this case is as stated in the reasoning of the judgment of the court of first instance. Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

[Supplementary Use] Part 4 of the first instance judgment "total of KRW 6,739,030" shall be added to "total of KRW 6,730,030".

No. 6 of the judgment of the court of first instance shall be dismissed as follows.

"A. The correction disposition to reduce the tax base and the amount of tax with respect to the primary claim shall take the following measures: (a) Nos. 7, 2, and 3 of the judgment of the first instance.

"Preliminary Claim"

2. Thus, the plaintiff's main and conjunctive claims are dismissed in all cases. The judgment of the court of first instance as to the plaintiff's main and conjunctive claims is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit, and the plaintiff's conjunctive claim is dismissed in the court of first instance.