1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1..

1. The reasoning of the judgment of the court of first instance cited by the court of first instance is as follows, and thus, it is identical to the reasoning of the judgment of the court of first instance, except for the dismissal of some contents as follows.

In addition, the part of the judgment of the court of first instance is as follows from the "C" to the "C" of the 2-3 table under the 2-3 table.

【C confirmed the receipt and issuance of false tax invoices without real transactions during the first taxable period of value-added tax in January 2014, and confirmed C as data. 【The person in charge of classification” in paragraph 3 of the first instance judgment is deemed to be “the person in charge of classification”.

The 7th of the judgment of the first instance court is the Lessee in the 7th of the judgment, and the Lessee is the Lessee.

Under the 8th ruling of the court of first instance, each “wholly processed is confirmed............................................”

Under the 8th Table of the judgment of the court of first instance, the "high and steel business" in paragraph 11 shall be deemed as "high and non- iron business".

The 11th judgment of the first instance court shall delete the "Plaintiff" in the 20th judgment.

2. The decision of the first instance court is justifiable, and the defendant's appeal is dismissed as it is without merit.