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 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, in addition to the parts to be filled or added below, and thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

From the 6th bottom of the judgment of the first instance, the part of the "A Evidence Nos. 11 through 15, A No. 18 through 21, A No. 27, 29, and A No. 30" shall be written with "Evidence No. 11 through 22, A. 26," respectively.

The following shall be added to the 7th day below the judgment of the first instance:

The defendant does not decide whether the dredging soil sale in this case constitutes a wholesale business or not on the basis of the "whether the ownership was acquired" but on the basis of whether "the similarity with the industrial activities of the re-sale" is recognized. Considering this, the defendant argues that each transaction in this case constitutes a wholesale business. However, the Korea Standard Industrial Classification

G. The wholesale business set forth in Paragraph 46. Item (b) refers to an industrial activity that re-sales goods or used goods on the premise that they are goods or used goods as seen earlier. Thus, the defendant's above assertion is without merit.

8 pages 8 of the judgment of the first instance and 6 pages “(A)” were added to “(A evidence 26 No. 1 to 7).”

2. In conclusion, the judgment of the first instance is just, and the defendant's appeal is dismissed as it is without merit.