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 stated in the judgment of the court of first instance, except for the addition, dismissal, and addition of the same judgment as that of Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, since the reasoning of the judgment of the court of first instance is as follows.

2. The 10th of the 2nd of the 2nd of the 2nd of the 10th and the 13th of the 13th of the

2. The "sales cost" of the last two pages shall be the "value of supply under the tax invoice of this case".

The 6th parallel 1 to 8th parallel are as follows:

In such cases, the plaintiff must prove that materials or labor supplied by other suppliers who are not suppliers under the tax invoice have been paid for the costs of the construction of this case.

With respect to the instant construction project, the evidence submitted by the Plaintiff alone is insufficient to acknowledge that the Plaintiff actually disbursed materials, expenses, labor expenses, etc. to other suppliers as costs corresponding to the instant tax invoice, in light of the following circumstances.

① Even if the Plaintiff, after receiving the instant construction contract, re-subcontracted KRW 1,610,910,00 for the Korea Industrial Construction, completed the said construction and disbursed the amount equivalent to the said contract amount as actual costs, according to the Plaintiff’s assertion, 12 construction works other than the instant construction works were conducted in the business year 2011. Thus, insofar as the data on construction cost and the tax invoice submitted by the Plaintiff are classified by construction, so long as it is impossible to select and select the instant construction costs corresponding to the instant tax invoice, it cannot be readily concluded that the expenses equivalent to the value of supply under the instant tax invoice are related to the expenses that were disbursed in connection with the instant construction, solely on the basis of the entries in Gap’s subparagraphs 1 through 5, 16 through 20, 222, 25, and 27, and evidence 1 to 10

② From March 2011 to December 201, 201, the Plaintiff at the construction site of this case.