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.

The reasons for this court's acceptance of the judgment of the court of first instance are as follows, and thus, it is accepted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. 14. The following shall be added to 138,909,530 won for corporate tax (50,993,640 won for the portion arising from the instant false tax invoice).

The 3th 10th 10th 12th 'B' through the 12th 12th 10th 2th 2th 2th 3th 20

【No evidence exists to deem that the personnel expenses for the employees dispatched by F were paid to F, and there is no evidence to deem that the said employees were paid to F, 【The fact that there is no business partner other than the Plaintiff’s Plaintiff’s” in 3th page 14 as follows.

【The judgment of the court of first instance is justifiable that the two business partners account for 99.7% of the sales of the Plaintiff among them, and that the gross sales profit ratio as of the year 2012 as the building rent is up to 97.8% of the building rent.

The plaintiff's appeal is dismissed.