(B) The disposition that deducts input tax amount by deeming the invoice received from the executor as a disguised tax invoice under the name of the executor is legitimate.

(C) In light of the fact that the sales contract was concluded at the time when the sales contract was concluded with the Plaintiff, the sales contract was concluded at the time when the sales contract was secured at the time of on-site verification, the sales contract was made at the time of the construction and the sales agency’s meeting minutes, and the sales contract was received at the time of the construction, the sales contract was paid in lieu of the