1. Revocation of a judgment of the first instance;

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

1. The reasons why the court should explain this part of the circumstances of the disposition, the parties' arguments, and the relevant laws and regulations are the same as the corresponding part of the judgment of the court of first instance. Thus, they are cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure

2. Whether each of the dispositions of this case is legitimate

A. Determination as to the primary claim (Article 26 subparag. 2 and Article 26-2(1) of the Framework Act on National Taxes) provides that the obligation to pay a national tax ceases to exist within five years from the date on which the national tax is assessable, which is the exclusion period for the imposition, and that the period is terminated without any assessment. However, where the taxpayer evades any national tax, or has it refunded or deducted, by fraud or other unlawful means, the exclusion period for the imposition shall be ten years.

The legislative intent of the legislation is, in principle, the exclusion period of the right to impose national taxes for the prompt determination of tax-related relations, while the exclusion period of the right is five years;

If it is difficult to find out the facts or there is any fraudulent act such as creating false facts, it is difficult for the tax authorities to find that there is a report of omission, so it is difficult to expect the exercise of the imposition right, and it is difficult to extend the exclusion period for imposition of national taxes to ten years.

Article 17(2)1-2 of the Value-Added Tax Act provides that an input tax amount in a case where the details of a tax invoice are different from the facts, shall not be deducted from the output tax amount. In this case, the meaning that it is different from the facts is stipulated that if the ownership of income, profit, calculation, act or transaction, which is the object of taxation, is only nominal and there is a separate person to whom it actually belongs, the person to whom it actually belongs, shall be liable to pay taxes, and the requisite entries of the tax invoice are made between the parties to the goods or service.