1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The reasoning of the court's explanation concerning this case is as follows, and this case is cited in accordance with the main sentence of Article 420 of the Civil Procedure Act, except for the following modifications.

[Revision] Article 13 of the first instance court's decision "Dismissal of a request for trial" is deemed to be "Dismissal of a request for trial."

Part 5 of the Decision of the first instance shall add the following:

Meanwhile, the Plaintiff asserts to the effect that Article 106-9 (11) of the Restriction of Special Taxation Act, which is premised on the application of the aforementioned provision, shall not apply to this case where the same name industry, etc. does not have been supplied with scrap, etc. by the Plaintiff, since the special provision of this case applies only to the case where the scrap operator supplied scrap, etc. from another scrap operator. However, as seen earlier, deposit the value-added tax in the management account in the Plaintiff’s name established in the new bank is governed by the "Special Provision of this case", and Article 106-9 (11) of the Restriction of Special Taxation Act provides for refund of the amount paid erroneously or in excess of the value-added tax amount deposited pursuant to the "Special Provision of this case". Accordingly, it is clear that each of the above provisions is applied to this case as to the portion of the value-added tax of this case paid in accordance with the special provision of this case. Accordingly, the Plaintiff’s aforementioned assertion cannot be accepted on any other premise.

2. In conclusion, 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.