1.The judgment of the first instance shall be modified as follows:

The Defendant’s portion on August 10, 201 against the Plaintiff on January 2011.

1. Details of the disposition;

A. From July 4, 2006, B Co., Ltd. (hereinafter “B”) was registered as a custodian on January 26, 2012 as Daejeon District Court Decision 201Mo41 decided on January 17, 2012, when it was engaged in a non-ferrous metal manufacturing business in Chungcheongnam-gun, Chungcheongnam-gun, Chungcheongnam-do. (hereinafter “B”).

(2) From 2005 to 2011, the Plaintiff owned 5% of B’s shares, and the holding ratio of B’s shares for the period between D 18,000 shares ( per share) 16,000 shares for major shareholders E 16,000 40 shares for D 18,000 shares for major shareholders (16,000 shares) and G 2,000 5 shares for 2,000 G 5 other G 2,000 and 40,000 for 100 shares are as follows.

B. B’s taxation (1) B purchased closed Dongs, etc. from each of the buyers listed below (hereinafter “each of the instant transaction partners”) during the taxable period of value-added tax for the first quarter of January 201, 201, and received a tax invoice corresponding to each of the purchase details (hereinafter “each of the instant tax invoices”). As to the value-added tax for the first quarter of January 201, 201, deducted the input tax amount under each of the instant tax invoices from the output tax amount, and filed a return on value-added tax for the relevant taxable

Serial purchase tax amount of H 3,328,339,050 won 332,83,833,905 won 2 J (I) 4,153,091,050 won 415,305 won 3 K (L) 224,35,960 won 22,435,960 won 4 M (N) 3,328,692,380 won 332,869,238 won 5 O (P) 8,862,65,00 won 886,265,000 won 19,133,40,400 won 1,489,713,741,344, etc. 25 of the instant transaction constitutes a false tax invoice and a false tax invoice was issued by the Defendant for the reason that it constitutes a false tax invoice and a false tax invoice was issued by each of the transaction parties (P) 3150.

hereinafter “the primary disposition of this case”.