1. The plaintiff's appeal against the defendants is dismissed in entirety.

2. The costs of appeal shall be borne by the Plaintiff.

purport, purport, and.

1. The reasoning of the judgment of the court of first instance cited by the court of first instance is identical to the ground of the judgment of the court of first instance, and thus, it shall be quoted by Article 8(2) of the Administrative Litigation Act and the main sentence of

(1) The Plaintiff’s assertion in the first instance court was presented by this court in addition to Gap evidence 7 through Gap evidence 20-3. However, the court below’s finding of facts and its determination are just and there was no error as alleged in the grounds for appeal by the Plaintiff. Meanwhile, the Plaintiff’s assertion that the Defendants again made each of the dispositions of this case after two years and six months have passed since the Plaintiff received the Plaintiff’s return and payment of the value-added tax and the transfer income tax, and the Plaintiff’s return and payment of the transfer income tax, violates the principle of good faith, the principle of good faith, the principle of good faith, and the principle of self-regulation. However, the Plaintiff’s claim against the Defendants of this case cannot be accepted only by the circumstances asserted by

The judgment of the court of first instance is justifiable in its conclusion. Thus, the plaintiff's appeal against the defendants is dismissed as it is without merit. It is so decided as per Disposition.