1. The plaintiff's appeal is all dismissed.

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

Purport of claim and appeal

The first instance court.

1. The reasoning of the court's explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance, except for the addition of the following, thereby citing this case as it is in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

The following details shall be added to the 6th sentence of the first instance court, following the third sentence:

No. 51 of the first instance judgment No. 8 of the first instance judgment, H’s representative made a statement to the effect that, at the time of operating a singing practice room, only lent the name of a business operator to K, and it is difficult to deem that H actually supplied the Plaintiff with the same fact. (6) Although the prosecutor took a non-prosecution disposition on the grounds of lack of evidence as to the suspected facts, such as the Plaintiff’s receipt of the purchase invoice for processing, etc., in connection with the instant case, the prosecution did not impose a non-prosecution disposition on the Plaintiff, it should be more strict than the proof of the offense in the event of a tax disposition, and the court shall not be bound by the prosecutor’s fact-finding at the time of the non-prosecution disposition.

No. 1. 6. 6. 6. 6. 6. 6. 6. 1. 6. 1. 1. 1. 1. 1. 1. 2...... 1. .... ..... ..... .... ...... ....... ......... ........... .............................

2. Accordingly, the judgment of the first instance court is legitimate, and the plaintiff's appeal is justified.