All appeals are dismissed.

The costs of appeal are assessed against each appellant.

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).

1. Regarding the plaintiffs' grounds of appeal

A. As to the ground of appeal No. 1, the lower court acknowledged the facts as indicated in its reasoning based on the relevant employment evidence, and determined that the instant disposition of imposition of the principal tax of value-added tax was lawful on the grounds that the legal principles on the protection of good faith trading parties in relation to input tax deduction or zero-rate tax application, as alleged by the Plaintiffs, do not apply to the case where the value-added tax base was underreported and the correction disposition was made to correct the unlawfully refunded amount of traffic

In light of the relevant legal principles and records, the judgment of the court below is just and acceptable. Contrary to the allegations in the grounds of appeal, there were no errors by misapprehending the legal principles on the protection of good faith trading parties under the Value

B. As to the grounds of appeal Nos. 2 and 3, Article 7(1) of the former Traffic, Energy and Environment Tax Act (amended by Act No. 81123, Dec. 31, 201) and Article 7(1) of the former Traffic, Energy and Environment Tax Act (amended by Act No. 11123, Dec. 31, 201; hereinafter “former Traffic, Energy and Environment Tax Act”) provide that “A person liable to pay traffic tax (or traffic, and environment tax) shall submit to the head of the tax office having jurisdiction over the manufacturing place by the end of the following month a return stating the quantity and price of the goods taken out from the manufacturing place each month, and the amount of tax to be deducted from the amount of tax to be deducted from the amount of tax without tax calculated, the head of the competent tax office shall determine the tax base and tax amount if there is any error or omission in the details of