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, added, or deleted below. 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

In the judgment of the court of first instance, the “Defendant’s head of Seongbuk Tax Office” shall be deemed to be the “head of Seongbuk Tax Office”, “Defendants” to be the “Defendant and the head of Seongbuk Tax Office”, and the “Defendant Namcheon Tax Office” to be the “Defendant”.

From the 7th bottom of the judgment of the first instance, the term “donation” is deemed as “donation.”

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

H. On October 10, 2017, the director of the Seongbuk-do Tax Office revoked ex officio the disposition of the instant imposition Nos. 1 and 3.

8 pages 1 through 5 of the judgment of the court of first instance shall be written with "Evidences 1 through 5, 11, and 12" attached to 8 pages 8 of the judgment of the court of first instance.

Part 8 of the judgment of the first instance, 13-3-2-3-2-3-2-2-3-4 shall be applied respectively to "4, 5".

The 9th one written judgment of the court of first instance and the 12th one written "No. 1, 2, 3, and 5" shall be applied respectively to "No. 2, 5".

At the bottom of the 9th judgment of the first instance, 7 juries and underline 2 3, 5 " 2, 3, and 5" shall be applied respectively to "2, 5".

5 under the 9th bottom of the judgment of the first instance, the plaintiff and the deceased H, who are his successors, shall be appointed as the "the plaintiff who is his heir".

The letter 10 to 5 of the judgment of the court of first instance shall be deleted from 10 to 5, and 6 to d., and 5 to d., 5 to d., respectively.

The following shall be added to the 17th page of the first instance judgment:

Meanwhile, as long as the authenticity of a disposal document is recognized, the court shall recognize the existence and content of the declaration of intent in accordance with the content of the document, unless there is any reflective proof, and shall not reject it without reasonable explanation, but if it is recognized that there is an express or implied agreement different from the content of the document, it shall include the content of the statement.