1. Revocation of a judgment of the first instance;

2. The plaintiff (appointed)'s claim is dismissed.

3. The total cost of the lawsuit.

1. The reasoning of the judgment of the court of first instance is the same as the reasoning of the judgment of the court of first instance, except for the dismissal or addition of the following contents among the grounds of the judgment of the court of first instance. Therefore, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420

(1) Grades 6, 19 through 21 shall be improved as follows:

Therefore, it was erroneous for the Defendant to presume that the amount of withdrawal in this case constitutes a case where the purpose of the loan to J is objectively obvious, and thus, it was inherited. However, the Defendant added the reason that the amount of loan claims to J against the decedent B includes inherited property in the court of first instance, and this is examined. Since the subject matter of a lawsuit seeking revocation of a tax disposition is objective, the tax authority can exchange and change the reason within the scope of maintaining the identity of the disposition by submitting new materials that can support the legitimacy of the tax base and tax amount recognized in the relevant disposition or within the scope of maintaining the identity of the disposition, even though during the lawsuit, until the date of closing argument at the court of fact-finding proceedings, and it does not necessarily mean that only the materials at the time of the disposition should determine whether the disposition is legitimate or that only the reason for the disposition can be asserted (see, e.g., Supreme Court Decision 200Du4873, Aug. 24, 201). 201.