1. The plaintiff's appeal against the defendants is dismissed in entirety.

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

purport, purport, and.

1. The reasoning of the judgment of the court of first instance, which cited the judgment, is as stated in the reasoning of the judgment of the court of first instance, with the exception of adding "the fact that the representative B of the defendant corporation Gap could not issue a tax invoice for the transaction with the defendant corporation from April 2009 to June 2009" after "the fact that there was no actual goods transaction between the defendant corporation Gap and the defendant corporation Eul, the defendant corporation Eul, the defendant corporation Eul, and the defendant corporation," on the ground that the tax invoice was not issued."

2. In conclusion, the judgment of the first instance is legitimate, and all appeals against the Defendants are dismissed.