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.

1. The reasoning for the court’s explanation of this case is as follows: (a) it is stated in the reasoning of the judgment of the court of first instance, except for the dismissal of “no,” as stated below, pursuant to Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

Recognizing the value of the above verification document, the plaintiff argued that "the plaintiff received a premium from 13 transportation business operators under credit and managed the above business operators to receive the cost of transportation service from the other party using the plaintiff's account in the name of the plaintiff, and even though there is a separate taxpayer responsible for omitting the amount of the revenue deposited in the above account, the plaintiff made a confirmation differently from the fact that the whole amount of the revenue of this case was the price for the transportation service provided by the plaintiff," but the plaintiff did not submit the evidentiary document even though he was given sufficient opportunity for proof in the trial, so long as the plaintiff did not submit the evidentiary document, the plaintiff's argument cannot be accepted, and since there is no other circumstance to deny the value of the above confirmation which the defendants used as taxation data, the disposition of this case based on the above confirmation is legitimate."

2. In conclusion, the judgment of the first instance is legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.