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.

Basic Facts

The reasoning for this part of this Court is that the relevant part of the reasoning of the judgment of the court of first instance is the same as that of the relevant part of the reasoning of the judgment of the court of first instance.

Whether the rejection disposition of this case is legitimate

A. The Plaintiff asserted through the instant contract that the instant corporation agreed to settle the price for business transfer in the manner of acquiring the Plaintiff’s personal debt under the name of the Plaintiff, i.e., acquiring the Plaintiff’s personal debt.

However, the corporation of this case did not properly accept the debt under the name of the plaintiff, and performed the debt to be taken over by the corporation of this case through the auction of the plaintiff's personal property, and thereafter, it became impossible to take over the debt under the name of the plaintiff since the corporation of this case discontinued its business.

On June 8, 2015, the Plaintiff notified the instant legal entity of its intent to rescind the instant contract on the ground of the instant legal entity’s nonperformance of obligations as seen above, thereby lawfully rescinding the instant contract.

The rescission of the instant contract falls under subparagraph 2 of Article 25-2 of the former Enforcement Decree of the Framework Act on National Taxes (amended by Presidential Decree No. 27833, Feb. 7, 2017; hereinafter “former Enforcement Decree of the Framework Act on National Taxes”) and thus, the rejection disposition of the Plaintiff’s refusal to request the correction of the instant case is unlawful.

B. The reasoning for this part of the relevant statutes and facts recognized by the court is the same as that of the relevant part of the reasoning of the judgment of the court of first instance, and thus, this part is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420

5. The following shall be added to the 3rd line:

According to the report on the actual inspection of assets and liabilities, the current status of assets and liabilities of the individual company of this case, including the above debts, are as follows. The amount of separate account (the original assets) is as follows.