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 reasons why the court should explain this part of the disposition are as stated in the corresponding part of the judgment of the court of the first instance (as stated in the Disposition No. 5, No. 5, etc., hereinafter referred to as “the Disposition No. 5,”) except for the case where “the Disposition No. 3,” in the judgment of the court of the first instance (as stated in the Disposition No. 2, No. 5, and No. 3, No. 9). Thus, this part is cited in accordance with Article 8(2) of the Administrative Litigation Act, the main sentence of

(hereinafter the meaning of the language used in this case is the same as that of the first instance judgment).

A. The Plaintiff’s assertion was issued a business registration certificate, name card, and passbook at the time of the transaction with the Plaintiff, and confirmed its company and representative. The purchase amount traded after the issuance of each of the instant tax invoices is limited to a small scale of 4% compared with the Plaintiff’s total purchase amount during the pertinent period. The Plaintiff received the actual delivery of goods, and transferred the price of goods to the account of the pertinent company, and was subject to a non-prosecution disposition by the prosecution as to the transaction with the purchaser.

In light of the above circumstances, the Plaintiff, as the Plaintiff, has taken sufficient measures to verify whether the instant purchasing parties actually supply steel bars, etc., and thus, constitutes a party to the transaction of the contractual negligence.

B. The reasoning for the court’s explanation on this part of the relevant statutes is the same as the 8th written 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 Article 420 of the Civil Procedure Act.

C. The actual supplier and the supplier on a tax invoice who are different from the supplier on a tax invoice cannot deduct or refund the input tax amount unless there is any special circumstance that the supplier was unaware of the fact that the supplier was unaware of the name of the tax invoice, and the person who received the tax cannot do so.