All appeals by the plaintiffs are dismissed.

The costs of appeal are assessed against the plaintiffs.

Purport of claim and appeal

The first instance court.

The reasoning of the judgment of this court, which partially accepted the judgment of the court of first instance, is the same as the judgment of the court of first instance except for adding and adding some of the reasons for the judgment as follows. Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the

13.On the 3rd parallel "B", the following is added to "B", and the "B" is changed to "III":

② Plaintiff A received purchase tax invoices from the controlled entity of computerized and store facilities, such as C and D, and deducted as input tax when filing a return on the tax base of value-added tax for 1 and 2 years 2008 for computerized and store facilities, and added the following in front of “B” in 14, 10, 14, and 13, respectively.

② Plaintiff A received purchase tax invoices for rent from lessor in 208 and deducted as input tax amount when filing a return on the tax base of value-added tax for the first and second period of value-added tax, and added “Evidence Nos. 3-2, B, 8, and 15” to “Evidence No. 5, B, and 14 through 18,” 15 pages 15.

16. The "operator of the electric utility" shall be deemed to be "operator of the electric utility or lessor".

In conclusion, the judgment of the first instance is justifiable.

All appeals by the plaintiffs are dismissed.