1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The purport of the claim and appeal is the purport of the appeal.

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 where the court of first instance 2 pages 2, 18 pages 3 pages 12-13 of the judgment of the court of first instance 2, and the court of first instance 6 pages 1 as “the first instance court of first instance”, and each of the six pages 1 as “the former Framework Act on National Taxes (amended by Act No. 16841, Dec. 31, 2019)” and thus, it is identical to the reasoning of the judgment of the court of first instance. Thus, it is cited in accordance with Article 8(2

In conclusion, the judgment of the first instance is justifiable, and the plaintiff's appeal is dismissed as it is without merit.