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.

1. The reasons why the court of the first instance, which cited the case, is to use in this case, are to delete the part of “the principle of prohibition from taxation at a higher level” of 10, the part of “the principle of prohibition against taxation at a higher level” of 3, 10, 8, 2, 8, 2, 8, and 2, 420, 420 of the Civil Procedure Act, and to add the same contents as the part of the first instance judgment below (in addition, 2, 300, 300,000,0000,000).

[Additional Parts] Even if the Defendant, who is the tax authority, expressed a certain public opinion to the Plaintiff, a taxpayer, it is determined that such a statement of opinion is justifiable and trusted, and thus, the Defendant’s disposition of this case against the Plaintiff cannot be said to violate the principle of trust protection.

The specific reasons are as follows.

In general, in administrative legal relations, in order to apply the principle of the protection of trust to the acts of an administrative agency, first, the administrative agency should name the public opinion that is the object of trust to the individual, second, that the public opinion statement of the administrative agency is justifiable and trusted to the individual, there should be no cause attributable to the individual, third, that individual should have trusted and trusted the opinion statement of the administrative agency, third, that administrative agency should have done any act corresponding thereto, fourth, that is against the opinion statement of the opinion statement of the administrative agency, thereby infringing on the interests of the individual who trusted the opinion statement of the opinion statement of the administrative agency. last, when taking an administrative disposition in accordance with the above opinion statement of the administrative agency, it should not be likely to seriously undermine the public interest or legitimate interests of a third party, and second, the reason attributable to the two requirements should be caused by the fact that the other party and other related parties,