Issuance of Purchase Confirmations and Recognition of Indirect Exports in Sequential Zero-Rated Transactions

The transaction structure involves A, B, and C (all domestic exporters) and D (an overseas buyer). The flow is as follows: A→B is a zero-rated transaction (A issues a zero-rated tax invoice, B issues a Purchase Confirmation), B→C is a zero-rated transaction (B issues a zero-rated tax invoice, C issues a Purchase Confirmation), and C→D is an export to an overseas buyer. Our company is entity B. Question 1. We would like to inquire if the above transaction structure is permissible. Question 2. If the above transaction structure is permissible, we would like to inquire whether it is recognized as an indirect export (specifically, whether the government recognizes it as an indirect export, rather than asking about VAT implications).