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 reasoning of the court's explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance, except for the dismissal or addition of part of the judgment of the court of first instance as set forth in the following Paragraph 2. Thus, it shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. All of the “additional Tax on Insincere of Tax Invoice” in Part 2, 15 for the second reason, “Additional Tax on Insincere of Tax Invoice” in Part 15 for the second reason, “Additional Tax on Insincere of Tax Invoice” in the third last act, and “Additional Tax on Insincere of Tax Invoice” in 12 12 - 13 for the second reason shall be deemed to be “Additional Tax

Part 2 of the third top part " September 15, 2014" under the second top part shall be " September 18, 2014".

Under Part 8 below the third upper part, the Plaintiff entered into a product supply contract in the form of “B” and “B” and “B” and “B” and “B” and “B” and added thereto.

Article 22(3) provides that “Where a tax invoice is issued without supplying goods or services or a tax invoice is issued without being supplied with goods or services, the amount equivalent to 2/100 of the value of supply shall be the entrepreneur.”

"B" shall be added to "B" in Part 11 (Article 5 (5)) inside the 7th gambling.

Part 11 " November 21, 2014" in Part 11 shall be deemed " November 26, 2014".

3. In conclusion, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.