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 court's explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance except for the dismissal of the reasons for the judgment of the court of first instance as follows. Thus, this is acceptable in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

Part 2 of the judgment of the first instance court, the former Act on Special Cases concerning Tax Restriction shall be deemed to be the former Restriction of Special Taxation Act, and under Part 4, the second part "349,842,680 won" shall be deemed to be "349,842,680 won (including additional tax)."

제1심 판결문 제7면 밑에서 제9행의 “▣ 조세특례제한법”을 ▣ 구 조세특례제한법(2013. 1. 1. 법률 제11614호로 개정된 것)"으로 고친다.

2. Thus, 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, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.