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.

The reasoning of this court's judgment citing the judgment of the first instance is the same as that of the first instance court, except for partial contents of the judgment as follows. Therefore, it 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.

3 pages 1 3 to 8 "B" shall be raised with "B 3 to 9".

From 3 pages to 3, 4, the following are added, and Nos. 1, 3, 5, 5, 6.

④ On January 8, 2008, the Plaintiff stated in the prosecutor’s investigation that B and the actual transaction amount was KRW 213,816,00,000, but B demanded purchase data and issued an excessive issuance of KRW 87,00,000. On February 4, 2008, I also stated that “D” in the tax investigation conducted on February 4, 2008, which is the actual business of B, purchased all goods from the Plaintiff without knowledge of the corporation, and that the actual transaction amount was KRW 210,00,000,000,000,000 without real transaction. The Plaintiff and I’s statement are consistent with the above judgment of the first instance court.

The plaintiff's appeal is dismissed.