1. The plaintiff's appeal is dismissed.

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

3. The indication of parties to the judgment of the first instance.

1. The grounds for the plaintiff's assertion in the trial while filing an appeal is not significantly different from the contents of the plaintiff's assertion in the first instance court, and the judgment of the first instance court rejecting the plaintiff's assertion is justified even if both evidence submitted in the first instance court and the purport of the entire pleadings in the first instance court and the first instance court are examined.

Therefore, the court's explanation on the instant case is identical to the statement on the grounds of the judgment of the court of first instance, and thus, citing it as is by Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. As such, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition by the decision of the court of first instance on the ground that "Defendant Seogu Tax Office" in the indication of the party to the judgment of the court of first instance is obvious that it is a clerical error of the "Defendant Seogu Tax Office