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 cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, since the reasoning of the judgment of the court of first instance is the same as that of the judgment of the court of first instance, except for the following matters:

2 pages 8, "Procedures for the auction of real estate" shall be "Procedures for the compulsory auction of real estate".

2. The 15th page "12,435,483 won" shall be considered as "12,435,483 won" and "the income amount of this case".

Each "Income Tax Act" of 3, 15, 7, and 2 shall be regarded as "former Income Tax Act (Amended by Act No. 16104, Dec. 31, 2018)".

3. Each entry of the evidence of heading 4 through 31 in Category A shall be considered as "each entry of the evidence of heading 4 through 31 in Category A (including numbers; hereinafter the same shall apply)".

2. In conclusion, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.