The plaintiff's appeal is dismissed.

Expenses for appeal shall be borne by the plaintiff.

Purport of claim and appeal

The judgment of the first instance.

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

2. The court’s further determination [the plaintiff’s assertion] cannot be held liable for the plaintiff’s act.

A tax invoice submitted to the Defendant with cost data does not constitute “documents concerning contracts”, but cannot be deemed as having caused damage to the State due to false tax invoices.

Therefore, there is no reason for the defendant's disposition.

Shebly, even if there are grounds for the disposition, the defendant's disposition is too harsh and constitutes a deviation or abuse of discretion.

[Judgment] The above assertion made by the Plaintiff in this court is not different from the contents of the Plaintiff’s assertion in the first instance trial. However, the first instance court’s decision rejecting the Plaintiff’s assertion is justifiable even if both the evidence submitted in the first instance trial and the evidence additionally submitted in this court (A21-29, B 49-57) are examined.

3. Therefore, the judgment of the court of first instance, which dismissed the plaintiff's claim based on the conclusion, is justifiable, and the plaintiff's appeal is dismissed as it is without merit, and the costs of appeal are borne by the losing plaintiff.