1. The judgment of the court of first instance is modified as follows.

The defendant's June 12, 2015 was limited to the plaintiff on June 12, 201, respectively.

1. The reasoning of the judgment of the court of first instance, which cited the reasoning of the judgment, is the same as that of the judgment of the court of first instance, except for the following cases, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

Of the reasons in the judgment of the court of first instance, the part of the 71st to 72 bottom of the 71st to 3rd is as follows.

As seen earlier, among the imposition disposition of value-added tax for the first period of 2012, the part concerning each tax invoice issued by the J among the imposition disposition of value-added tax for the business year 2012, the part concerning each tax invoice for the second period of 2013, the part concerning each tax invoice issued by AC, AF, and AH in the imposition disposition of corporate tax for the business year 2013, and the part concerning each tax invoice issued by each plaintiff in the imposition disposition of value-added tax for the first period of 2012 and 2013, which is calculated in excess of the legitimate principal tax in the imposition disposition of value-added tax for the second period of 2013, and the part concerning each of the imposition disposition of value-added tax for the second period of 2013, which exceeds the amount of general underreported penalty tax for each of the imposition disposition of value-added tax for each of the above cases, shall be revoked illegally. The legitimate tax amount for each of the above imposition disposition of value-added tax for each business year shall be revoked [Attachment 4]

2. The plaintiff's claim for conclusion is justified within the scope of the above recognition, and the remaining claims shall be dismissed as there is no reasonable ground.

The judgment of the first instance is unfair with some different conclusions, and the defendant's appeal is partially accepted.