1.The judgment of the first instance shall be modified as follows:

On January 17, 2012, the Defendant committed against the Plaintiff on January 2009.

1. The reasons why the court should explain this part of the circumstances of the disposition are the same as the reasons for the judgment of the court of first instance. Thus, this part of the judgment is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

2. Whether the instant disposition is lawful

A. The reasons why the plaintiff's assertion in this part is presented are as stated in the reasoning of the judgment of the court of first instance, except for the addition of the following arguments to the end of the oral statement. Thus, this part of the plaintiff's assertion is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of

3) Even if each of the instant tax invoices constitutes a tax invoice different from the facts and is not recognized as good faith and negligence, B filed a return on the tax base of value-added tax without knowing that each of the instant tax invoices is a tax invoice different from the facts. This is not a case of underreporting the value-added tax base in an unjust manner, and thus, the Defendant’s imposition of penalty tax for underreporting was illegal even though it should be imposed with respect to B, even if it is not a case of underreporting the tax base of value-added tax

A person shall be appointed.

(b) Attached Form 1 of relevant Acts and subordinate statutes;

C. 1) The reasons why the court should explain this part of the facts of the recognition of the first disposition of this case are as follows. The court accepted 135 times in total from March 11, 2009 to December 31, 2009 the closed Dong equivalent to the supply price of KRW 18,66,794,500 from March 11, 2009 to October 22, 2009: "The closed Dong equivalent to the supply price of KRW 9,909,180,250 has been accepted over 68 times in total from March 11, 2009 to October 22, 2009; "business registration certificate" of Chapter 15, 19, as "business registration certificate" of Chapter 2, "30,790,790, 390, 309, 19," and "the supply price of KRW 930,79,790" of Chapter 19.