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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.
Reasons
1. The reasoning of the judgment of the court of first instance cited the same reasoning as that of the judgment of the court of first instance, except for adding the following matters to the reasoning of the judgment of the court of first instance, and thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the
The following parts shall be added to the three parallels of 10 pages:
The following parts are added to the following: “E, a working person of the Plaintiff’s instant transaction, was not well aware of the specific contents of the instant transaction, and E, a working person of the Plaintiff, did not know of the specific contents of the instant transaction.” The instant transaction linked to B, the Plaintiff, and C, as the Plaintiff’s seller, paid the purchase price to B according to F’s notification, and received the certificate of goods and the tax invoice, and the Plaintiff did not actually participate in the determination of the said transaction terms and conditions (not directly related to the instant transaction, but the Plaintiff stated that F was the same company as the Plaintiff and C at the time of the tax investigation).
The Plaintiff asserts to the effect that, even if the Plaintiff directly imported Aluminum and sold it to C, etc., F was involved in the Plaintiff’s leading participation. However, E adds added the following parts to nine pages 11, 13, 15, and the testimony of Aluminium witness F is difficult to acknowledge the Plaintiff’s assertion in light of the fact that, at the time of tax investigation, the Plaintiff stated to the effect that “transaction directly imported and sold by the Plaintiff was directly engaged in business,” and that, in the event that the Plaintiff directly imported and sold Aluminum, the Plaintiff ordered the custodian to deliver the goods differently from the instant transaction.”
“The Plaintiff, at the time of the instant transaction, sells Aluminum aluminium, purchased from B, to a third party, not C.