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 reasons why the court accepted the judgment of the court of first instance are the same as the reasons stated in the judgment of the court of first instance. Thus, the reasons are cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

[The first instance court, considering the circumstances in its holding, it is reasonable to view that the plaintiff prepared and submitted a list of total tax invoices by seller different from the fact that the plaintiff did not actually purchase scrap metal, etc. from A or B.

The Plaintiff’s claim was dismissed, based on the judgment of the court of first instance. The Plaintiff basically repeats the same argument in the court of first instance. Thus, even if the Plaintiff’s partial supplement claims and the evidence submitted are examined closely by comparing them with the records, the first instance judgment is still justifiable.

2. In conclusion, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed.