All appeals filed by the Plaintiff and the Defendant are dismissed.

Expenses for appeal shall be borne individually by each person.

Purport of claim and appeal

1..

1. The reasoning of the judgment of the court of first instance is that of the corresponding part of the judgment of the court of first instance except for the dismissal or addition as follows 2.

The relevant part shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Parts to be removed or added;

A. The phrase “purchase tax invoices (value of supply: -5,873,878,963 won)” in the upper part 3 to the phrase “purchase tax invoices (value of supply: -5,873,878,963 won, hereinafter “instant tax invoices”)”.

3 The defendant who is the fourth 14th "the defendant" shall be the "the chief of the orchard Tax Office", respectively.

The term "A on January 6, 2012" in the fourth 17th sentence is "A" to read "I for the actual representative of A on January 26, 2012 (A is confirmed to have no place of business on February 24, 2011 and was closed as of December 31, 2010)."

4. The phrase “No. 6” shall be added to the 4 pages [based grounds for recognition].

4) The “B” disposition 1 of this case’s correction disposition 2 of Section 1 is the “E building” of Section 1 of this case, and the “H building” of Section 7 is the “H building” of Section 1 of this case. The “Defendants” of the 4th fourth part of the 9th part is the “to the head of the tax office of the orchard”. The “instant one disposition” of the 9th seventh part is the same as the “instant one disposition (excluding the portion of imposition of KRW 117,477,579, which is the additional tax to be issued; hereinafter the same shall apply).

The term “instant acquisition agreement” in the tenth (10) 10th (10), means “the instant acquisition agreement” as “the instant asset acquisition agreement.” The term “real estate security trust agreement” in the fourth (14) 12th (14) is “real estate security trust agreement.”

J. 14 The last end of the 14st end is "C, September 1, 2010, and September 2, 2010" to "C, September 1, 2010." The term "in accordance with a judgment," which reduces the 17th end to "after the judgment was pronounced," shall be deemed "at will after the judgment was pronounced."

(b) from the 10th to the 11th 5th tier of the addition, to the following modifications:

3 As above, A shall be the tax authorities of this case.