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 same reasoning as that of the judgment of the court of first instance, except for the dismissal or addition of the following contents among the grounds of the judgment of the court of first instance, and thus, it is recognized in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420

The "E" of the 3th 4th Myeon shall be changed to "E" (hereinafter referred to as "E").

The "construction machinery sales contract" in the 7th place shall be changed into "construction equipment sales contract".

The parts of 3rd to 2nd 2nd 3rd 2nd 2nd 4th 2nd 2nd 3rd 2nd 2nd

“(1) In relation to the contract, D was paid the down payment of KRW 70 million on March 27, 2013, which is the date of the contract, by account transfer from F on March 29, 2013, and received KRW 50 million from F on April 15, 2013 as a check (O was paid KRW 190 million on April 15, 2013). The Plaintiff testified to the effect that the Plaintiff was paid KRW 30 million on March 27, 2013 from the first instance court to the Plaintiff or F, and that the remainder was paid KRW 280 million from the Plaintiff, but it appears to be erroneous.

(2) The Plaintiff borrowed KRW 280 million from G (Death around February 2017) and paid part of the purchase price to the Plaintiff. 5 pages of “The Plaintiff paid part of the above purchase price.” Each “R” in the first and the six pages of the above Do’s table is raised to “X”.

7. The "Witness" of the 7th parallel 7th parallel 7th parallel 7th parallel 7th parallel 7th parallel 7th parallel 7th parallel 7th parallel 7th parallel

In the 9th 17th 17th am "no", "no value-added tax shall be imposed," and such imposition of value-added tax shall be limited to the scope of legitimate tax amount, so it cannot be deemed an illegal taxation (see Supreme Court Decision 2012Du3279, supra).

10. Two pages "30 million won" shall be "70 million won".

10.On the 19th page, the following shall be added:

5) Even based on the statement in Gap evidence No. 19, Q is not aware of the contract No. 19. (2) In light of the fact that the plaintiff was made at the site at the time of the preparation of the contract, the plaintiff's assertion is consistent with the above circumstances.