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 reasoning of the judgment of the court of first instance, such as accepting the judgment of the court of first instance, is as stated in the reasoning of the judgment of the court of first instance, except to supplement or add the judgment as stated in the following (3). As such, it shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. From January 1, 2013 to December 31, 2013, 12 of the amended 13th 12 portion “D”, “AJ” was modified to the Plaintiff, and “BJ” was deleted to the 16th 13th 16th e.g., “(D)”, adding the following to “(D) Incheon District Court Vice-Support (2017 Ma110) of the conviction of the Plaintiff,” “C, as a person operating the Plaintiff from January 1, 2013 to December 31, 2013, was found to have received a false tax invoice for the purpose of evading value-added tax, or issued a false tax invoice for the purpose of receiving the Plaintiff’s total amount of 20 e.g., “F and E, as if the Plaintiff were supplied with the e., “F and E,” and the Plaintiff was found to have received a false tax invoice for the purpose of receiving the Plaintiff’s total 310 e.g.,213131.

3. The supplement of the judgment and the additional Plaintiff did not know at all that the purchase price of this case was merely a so-called “large carbon business” or a “signing business”, and most purchase and sale, which are the subject of the disposition of this case, are D’s representative director.