propriety of a disposition that deducts input tax amount by false tax invoices;

In light of the timing and amount of claiming payment of the price and the fact that the tax invoice does not coincide with that of the non-party company, the non-party company reported the closure of its business and the fact that ○○ did not work for the non-party company, it is reasonable to view

Tax amount paid under Article 17 of the Value-Added Tax Act

Article 21 of the Value-Added Tax Act

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of value-added tax of KRW 26,669,200 against the plaintiff on April 1, 2005.

"1. The reasons why the court's explanation concerning this case is the same as the statement in the reasoning of the judgment of the court of first instance except for adding "Evidence No. 11" to "Evidence No. 6 to No. 10 of No. 3 of the judgment of the court of first instance No. 3, No. 18 of the case, No. 6 of the judgment of the court of first instance, and Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act."