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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.
Reasons
1. The reasons for the acceptance of the judgment of the court of first instance are as stated in the reasoning of the judgment of the court of first instance, except for cases where the reasoning is written or added as follows, and thus, they are quoted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Parts used or added;
(a) The second half of the judgment of the first instance court on the part used "a religious facility (a temple)" in the second half of the judgment of the second instance is "a religious facility (a school for the elderly and children), the first floor, the second floor, the second floor, the second floor, the third floor, and the fourth floor" in the second half of the judgment of the second instance. The fourth floor is "a religious facility (a temple)."
B. Additional tax under the tax law is an administrative sanction imposed pursuant to the individual tax law in cases where a taxpayer violates various obligations, such as a return and payment of taxes, without justifiable grounds, in order to facilitate the exercise of the right to impose taxes and the realization of a tax claim, and the taxpayer’s intentional negligence does not constitute a justifiable cause not attributable to a violation of the duty, unless the taxpayer’s intentional negligence is considered.
(3) The construction permission of the building of this case was granted to the Plaintiff for the purpose of constructing a bridge for the old and children and children, juveniles and young families on April 10, 2009, ③ the construction period of construction of the building of this case with respect to the building of this case and the building of this case from October 1, 201 to June 30, 201, the construction price of construction amount of construction amount of KRW 2.1 billion (including value-added tax) was paid to the Plaintiff.