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.

The reasoning of the judgment of the court of first instance is as stated in the reasoning of the judgment of the court of first instance, except for partial contents of the reasoning of the judgment of the court of first instance as follows. Thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420

The defendant shall add "Article 89 (1) 3 of the former Income Tax Act (Amended by Act No. 11611, Jan. 1, 2013); Article 154 (1) and (2) of the former Enforcement Decree of the Income Tax Act (Amended by Presidential Decree No. 24076, Aug. 31, 2012)."

Two pages (based on recognition) add “A evidence 1-1 to 3, and B-1” to column.

In 3rd 13, "the building shall be deleted under Article 89 (1) 3 of the Income Tax Act and Article 154 (1) of the Enforcement Decree of the same Act", and "the building shall become the basis for one house for one household under the conditions as prescribed by the Income Tax Act and subordinate statutes."

The 5th 3th Myeon newsletter is the same as the main entrance and exit of the subsidiary company as the main entrance and exit of the restaurant, and the subsidiary company of this case is added thereto.

In conclusion, the judgment of the first instance is justifiable.

The plaintiff's appeal is dismissed.