Whether a real transaction is made;

The defendant's assertion alone that the tax invoice of this case cannot be presumed to have been issued through a processing without a real transaction, and thus, the defendant's disposition that deemed the processing transaction is unlawful (defensive in hearing).

Tax amount paid under Article 17 of the Value-Added Tax Act

Article 19 (Scope of Deductible Expenses)

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as