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 is to use in this case, such as the acceptance of the judgment of the court of first instance, are replaced with the annexed sheet of the judgment of the court of first instance in this case, and the corresponding part is identical to the part of the reasons of the judgment of the court of first instance, except for the dismissal or addition of the corresponding part as follows. Thus, it shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act

The third part of the first instance judgment "8,514,412 won" shall be "8,514,410 won" of the first instance judgment.

The following matters shall be added to the sixth day following the fifth instance judgment:

Article 1-2 (1) 5 and Article 19 of the Income Tax Act uses the term "the starting date of business" for the first taxable period of a new business, and Article 5 (2) of the Value-Added Tax Act uses the same term "the starting date of business" for the first taxable period of a new business. In light of the fact that Article 6 of the Enforcement Decree of the Value-Added Tax Act provides that "the starting date of business" under Article 5 (2) of the Value-Added Tax Act shall be "the date of supply of goods or services" for manufacturing business and other businesses than mining business under Article 5 (2) of the Value-Added Tax Act, and Article 168 (2) of the Income Tax Act provides that "the starting date of business" shall be "the date of supply of goods or services" under the Income Tax Act.

In this regard, the plaintiff is an indirect tax.