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 cited by the court of first instance is as follows, and thus, it is consistent with the reasoning of the judgment of the court of first instance, and thus, by Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

Article 12 of the former Value-Added Tax Act shall be applied to Article 12 of the former Value-Added Tax Act, and Article 18 of the former Enforcement Decree of the Value-Added Tax Act shall be applied to Article 12 of the former Value-Added Tax Act.

Following the 5th page "The reason why the Plaintiff did not pay", the 5th page "The reason why the Plaintiff did not pay", and the 9th page "the fact that the nursing personnel worked for more than one month," the Plaintiff shall add "(7) the fact that the fees are deducted from the nursing personnel for each month."

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