1. All appeals by the Defendants are dismissed.

2. The costs of appeal are assessed against the Defendants.

Purport of claim and appeal

1.

1. The court's explanation concerning this part of the disposition is identical to the corresponding part of the judgment of the first instance except for the dismissal or addition of a part of the judgment of the second instance as follows. Thus, this part of the judgment of the second instance is acceptable in accordance with Article 8 (2) of the Administrative Litigation Act, the main text of Article 420 of the Civil Procedure Act.

The second part of the third part of the 3rd part "value-added tax" is added to "value-added tax", and the third to fourth part "D Co., Ltd. (hereinafter referred to as "D") is added to "F, which is a business operator engaged in precious metal wholesale and retail, etc." in the trade name of "D".

Under the third Schedule, the following "3,86,380 won" and the "81,19,620 won" of Part 6 and the "81,620 won" of Part 7 shall be added respectively.

Pursuant to the third attached Table, 11-12 / [Grounds for recognition] are as follows: “In fact that there is no dispute, Gap evidence 1-2, 2-3, Gap evidence 4-2, 3, Eul evidence 1-3, 11, and the purport of the whole pleadings.”

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1) was supplied with actual amount of money from D and sold it to Korea Nbbbs Co., Ltd., L operation E, Dong-dong Special Metal Co., Ltd., which is the Plaintiff’s existing sales place. Since the instant tax invoice was delivered according to real transactions, it cannot be deemed as a false tax invoice. 2) Even if the instant tax invoice falls under a different tax invoice from the fact, the Plaintiff confirmed the name of the business registration certificate and the representative at the time of the transaction with D, and directly visited D’s office, and fulfilled its duty of care necessary for the transaction since it was issued with the promise to sell goods.

(b) as shown in the attached Form of the relevant statutes;

C. In addition to the dismissal or addition of part of the first instance judgment as follows, the court's explanation on this part of the facts of recognition is the fourth part of the judgment.