1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The reasons for the court’s explanation concerning this case are as follows, and a part of the judgment of the court of first instance is dismissed or added as follows, and Paragraph 2 of Article 8 of the Administrative Litigation Act and Article 420 of the Civil Procedure Act are the same as the part of the reasons for the judgment of the court of first instance, except for the addition of the judgment on the argument that the plaintiff emphasizes again in the trial.

Part 4, the second column of the second column to be “2,00,000 won” to be “5,00,000 won” to be the second column to be “5,00,000 won” to be the fourth column to be “1.25, 2010,” and the third column to be “15, 209.12, 200,000,” to be “10,000,000,” to be the fifth column to be the same.

The following matters shall be added to the next activity of the third-party 7, and the attached Form of this Judgment shall be attached to the judgment of the first instance.

The facts of recognition under Section 8 of Section 3 of the "Attachment 8 of the relevant Acts and subordinate statutes" are as follows: (c) and (c) Section 3 of the No. 5 are as follows; and (d) are as follows.

2. The Plaintiff asserts that the purchase transaction in this case constitutes a processing transaction, and that the Defendant’s evidence submitted by the Defendant alone cannot be acknowledged. In light of all circumstances, the Plaintiff asserts that the purchase transaction in this case constitutes a real transaction.

The tax invoice submitted by the taxpayer for value-added tax as the basis for input tax deduction was prepared in a false way without real transactions.

In a case where it is proved to the extent that the details of the tax invoice are considerably different from the facts by the tax office, and the authenticity of whether it is an actual purchase or the contents of the tax invoice, and where it is proved to the extent that the transaction with the supplier stated in the tax invoice claimed by the taxpayer is reasonable, it is about the fact that the transaction with the supplier listed in the tax invoice was actually conducted