1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The purport of the claim and appeal is the purport of the appeal.

1. The grounds for appeal by the plaintiff citing the judgment of the court of first instance are not significantly different from the allegations in the court of first instance, and even if the evidence submitted and the plaintiff's allegations are examined together, the fact-finding and judgment of the court of first instance are justified

Therefore, the reasoning of the judgment of this court is as stated in the reasoning of the judgment of the court of first instance, except for the dismissal of part of the reasoning of the judgment of the court of first instance as set forth in the following paragraph (2). Thus, it is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence

2. Of the judgment of the court of first instance, the part 3rd part of the judgment of the court of first instance shall not be “shall not be “,” and the plaintiff shall be “shall not be a party to a transaction with a fiduciary duty negligence because there are no circumstances suspected of being a disguised business operator B.”

From the fifth to the third below, the following shall be added:

Around May 2016, the head of Seongbuk-Nam District Tax Office determined that B only lent a construction license, and denied B’s both the input tax amount and the output tax amount for the year 2014, thereby re-revision and notifying the value-added tax again. B is in arrears with the value-added tax and the corporate tax for the total amount of KRW 2,578,141,840 as of May 2019.

From the 6th side to the 5th side, the “Plaintiff-do” shall be added to “as seen in the front and rear.”

The 7th parallel 2 to 9th parallel 1 as follows.

Article 39(1)2 of the Value-Added Tax Act provides that an input tax amount shall not be deducted from the output tax amount in cases where the necessary entry in the tax invoice is different from the facts.

Here, the meaning that the entries of a tax invoice are different from the facts is that the necessary entries of a tax invoice are formally entered in a transaction contract, etc. made between the parties with respect to the goods or services.