1. All appeals filed by the plaintiff and the defendant are dismissed.

2. The costs of appeal shall be borne by each party.

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

1. The reasoning of the court’s explanation concerning this case is as stated in the judgment of the court of first instance, except for the addition of the following parts, and thus, it is acceptable to accept this as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. The addition;

A. The following parts are added between the 11th judgment of the first instance and the 14th judgment.

The plaintiff's employee AH did not verify whether Q was an employee of Q in the first place with Q or contact contact at the same time, and it did not prepare a transaction-related contract even though Q was a high amount exceeding one billion won in the short term transaction, as well as whether A was an enterprise with transaction performance or ability.

B. The following parts are added between 13, 10 and 11 of the judgment of the court of first instance.

In addition, even though C was an ex officio discontinuance of business in 2008 and had no actual results of transactions with the Plaintiff, C did not verify whether a person in charge of issuing C’s representative director is a C’s employee, and C was an enterprise with transaction performance or ability.”

C. According to Section 17 of the first instance judgment, “A simplified taxable person under Article 25 of the former Value-Added Tax Act” in Section 14 of the first instance judgment, “(in the case of an individual entrepreneur whose aggregate amount of the price for the supply of goods and services in the immediately preceding year is less than 48 million won, and in the case of an unregistered individual entrepreneur who has not registered his business, if the aggregate of the price for the supply of goods and services in the immediately preceding year is less than 48 million won, it shall be a simplified taxable person for the first taxable period).”

3. If so, the plaintiff's claim is accepted within the above scope of recognition, and the remaining claims are dismissed as justifiable, and the judgment of the court of first instance is delivered with this decision.