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.

The reasoning of the judgment of the court of first instance is as follows, except for the addition or dismissal of some contents, and thus, it is consistent with the reasoning of the judgment of the court of first instance. Thus, it is cited by Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420

“Appeal” in paragraph 11 of the second paragraph shall be added to “Appeals through December 7, 2012.”

The 3rd page 10 "No. 16" shall be deemed to be "No. 16 through 19".

The "Transferer (Plaintiff)" in column 1 of Part 1 of the 4th Table shall be deemed to be the "Transferer (B)".

Part 5: The following shall be added to the next activity of Part 16:

6. The Plaintiff filed a complaint with D and B against the violation of the Punishment of Tax Evaders Act, etc. against the Plaintiff by asserting that the Plaintiff was evading taxes by in collusion with D and B by making the Plaintiff as the subcontractor and causing the Plaintiff to pay the value-added tax, but the judgment of the first instance court was justifiable, and thus, the Plaintiff’s appeal is dismissed on account of the lack of reason.