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 disposition are as stated in the corresponding part of the judgment of the court of first instance except for the dismissal of the judgment of the court of first instance as follows. Thus, this part of the judgment is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

Part 2 of the judgment of the first instance court, the “Purchase Tax Invoice” in Part 10 to Part 12 (value 2,715,831,364) was received from 13 copies of the purchase tax invoice (value 19,574,493,490; hereinafter “the purchase tax invoice of this case”) as follows.

According to the second judgment of the first instance court of the first instance (hereinafter “the second purchase tax invoice of this case”) No. 2 except for the 11 copies (the supply price of this case 16,858,662,126 won, hereinafter “the 1st purchase tax invoice of this case”) among the purchase tax invoice of this case, the Plaintiff calculated the “purchase tax amount” as “the 1st purchase tax amount of this case”).

2. Whether the instant disposition is lawful

A. The Plaintiff alleged that the instant transaction had never been known to the processing trader at all, and there was no reason to suspect such fact. In particular, the purchase tax invoice of this case was revoked and discarded by the ordinary procedure immediately after being aware that it constitutes a false tax invoice, and was excluded from the declaration of value-added tax, there was a justifiable reason that the Plaintiff could not be found to have breached its obligations in relation to the sales and purchase tax invoice of this case.

Therefore, the instant disposition is unlawful.

B. The reasoning for the court’s explanation on this part of the relevant statutes is the same as that for the corresponding part of the judgment of the court of first instance. Thus, this part is cited by Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the

C. The facts of recognition 1) C is a distributor D (hereinafter “D”).

(F) in total, A, and B (hereinafter collectively referred to as "F") and individually.