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 of the judgment of the court of first instance is as follows, except for the addition of some contents, and thus, it is consistent with 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

The third part of the judgment of the court of first instance is “ difficult to recognize” in the 10th part of the judgment, and the second part is added “(the same shall apply even if the plaintiff neglected the entries and images of the evidence No. 4 submitted by the appellate court and the fact-finding results on the locking head of this court).”

In the case of “use” in Chapter 13 of the judgment of the court of first instance, “it is difficult to see that it falls under the scope of “house” under Article 154(3) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 24709, Sep. 9, 2013).

2. The judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit.