1. All appeals filed by the Plaintiff (Counterclaim Defendant) and the Defendant (Counterclaim Plaintiff) are dismissed.

2. The costs of appeal shall be individually counted.

1. The reasons for the court's explanation concerning this case are as stated in the reasoning of the judgment of the court of first instance, except for adding that any defects cannot be found in the facts and judgment of the court of first instance, even if the evidence of No. 35 to No. 38, and the result of the submission of taxation information to the director of the competent tax office at the same time, which was additionally presented in the court of first instance, can be cited as it is in accordance with Article 420 of the Civil Procedure Act.

2. The judgment of the court of first instance is just, and all appeals by the plaintiff and defendant are dismissed as they are without merit.