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. Grounds for the court's explanation concerning this case in this case are part of the grounds for the judgment of the court of first instance.

C. This is the same as the judgment of the court of first instance, except for the addition of the following two paragraphs at the end of the item for determination, and thus, this is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure

2. Part concerning the reasons for the judgment of the first instance;

C. The Plaintiff’s assertion that the contents to be added to the end of the item for determination are merely a loan of the name and a fraudulent use of the name. However, even if the Plaintiff’s assertion is based on the objective circumstance that the tax authority could mislead the Plaintiff as a taxpayer, and whether the Plaintiff was subject to the illegal use of the name can only be clarified by accurately investigating the relevant facts. Thus, each disposition of the instant case cannot be deemed null and void solely on the grounds of the Plaintiff’s assertion.

3. Thus, the plaintiff's claim is dismissed as it is without merit. The judgment of the court of first instance with the same conclusion is just, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.