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 judgment of the court of first instance cited the following among the reasons for the judgment of the court of first instance, and it is consistent with the reasoning of the judgment of the court of first instance, except for adding the following judgments with respect to the matters alleged by the plaintiff in the court of first instance, thereby citing it in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

The 5th parallel "F 1 December 2015" shall be changed to " November 19, 2015".

The 3rd side nine parallels " May 27, 2015" shall be " May 27, 2016".

4. The term "the instant transaction" in the 21st place shall be changed to "the foregoing transaction".

The 11th page "each" of the 18,19th heading in the Do table shall be changed to "Ga".

22. The 9th 9th 19th 19th 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 2

In 22, "each description of Gap evidence 18 through 21, witness Q, and I's testimony" are as follows: "A' 10 through 15, 18 through 21, 31 through 34, 40, 41, 42, 44 through 47, and 57, and witness Q of the first instance trial and witness of the first instance trial."

23. The 14th page "top" shall be changed into "water".

25.The following shall be added to four pages “including”:

Around January 16, 2014, the C's trustee in bankruptcy prepared a report to the effect that "as a result of dividing the inventory assets of C into the so-called strategic inventory the articles and materials close to the waste goods into the so-called strategic inventory, the inventory assets with real market value are almost nonexistent."

) Each “instant transaction” in parallel 26 pages 29 and 29 pages 29 is close to the “transaction” in the instant tax invoice.

27 pages 12 "The plaintiff connects D to L with the transaction with D" means "the plaintiff "the plaintiff is not more than AL, a corporation related to D".

There is a difference between L and connected transaction. 28 pages 20 "D" is raised as "AL".

2. The Plaintiff’s additional determination is favorable to the State in the instant lawsuit by either the National Tax Service or the national administrative agencies of one of the public prosecutor’s offices.