2. The plaintiff B's lawsuit shall be dismissed.

3. The above-mentioned cancellation part.

Plaintiff

A A A A A did not appeal the above part of the loss.

Therefore, the scope of this court's adjudication shall be limited to the part against the defendant.

2. The reasons why this court should explain concerning this part of the circumstances of the disposition are as follows. This part of the judgment of the court of first instance is the same as the part concerning the circumstances of the disposition of 1. 2. 1. Inasmuch as it is the same as the part concerning the circumstances of the disposition of 2. 1. 3. 3. 4.

Part written in lieu shall be "1,397,00,000 won" in Part 3, 1,397,103,763.

Part 6 to 8 is deleted, and Part 9 is referred to as "B" 2. Part 3 is referred to as "the 17th 201". Part 3 is referred to as "the 18th 201 and 2nd 17th 201". Part 3 is referred to as "the disposition of this case". Part 3 is referred to as "the disposition of this case". Part 3 is referred to as "the disposition of this case". Part 20, 21 and 4th 2 and 3th 3th 2010, 2011, and the disposition of imposition of value-added tax for 2010 business year.

3. Judgment as to the plaintiff B's lawsuit

A. The defendant's main defense and the plaintiff B's assertion (1) The defendant asserts that the plaintiff B's lawsuit of this case is unlawful as it was filed without going through the prior trial procedure as stipulated in the Framework Act on National Taxes.

(2) As to this, Plaintiff B, as well as the Defendant’s substantial withdrawal of the aforementioned defense in the first instance trial, was merely the Plaintiff Company’s subsidiary participant D (hereinafter “D”) and the Plaintiff Company lent its name to D.