A. The Plaintiff is an individual entrepreneur who operates a gas station under the trade name “C gas station” in Ansan-si B.

B. The Plaintiff received purchase tax invoices amounting to KRW 190,936,365 (hereinafter “instant tax invoice”) from the Seoul Gyeonggi Branch during the period of the first taxable period of the value-added tax in January 2009 (hereinafter “D”), and filed a return and payment of value-added tax by deducting the input tax amount from the output tax amount.

C. The Director of the Seoul Regional Tax Office confirmed that D had issued a processing tax invoice without a real transaction during the taxable period from February 2, 2008 to February 2, 2009, as a result of the investigation of the alleged suspicion of D's material, and notified the Defendant thereof.

Accordingly, on August 1, 2012, the Defendant did not deduct the relevant input tax amount from the output tax amount by deeming the instant tax invoice as a tax invoice different from the fact, and did not recognize the said input tax amount as necessary expenses of the global income tax against the Plaintiff, and notified the Plaintiff of the correction and notification of the amount of KRW 36,690,320 (including additional tax), and KRW 101,248,450 (including additional tax) of the global income tax for the year 2009, respectively.

(hereinafter the above imposition disposition of value-added tax is “instant disposition”). E.

On September 21, 2012, the Plaintiff filed an appeal seeking revocation of the above dispositions with the Tax Tribunal on September 21, 2012. The Defendant revoked ex officio the disposition imposing global income tax on the Plaintiff on September 28, 2012 on the ground that it cannot be deemed that the relevant oil was supplied from D in relation to the disposition imposing global income tax, but it is recognized that the sales and sales cost were regarded as the composition ratio.

Accordingly, on November 30, 2012, the Tax Tribunal dismissed the appeal on the disposition of global income tax imposition, and dismissed the part on the instant disposition.

[Reasons for Recognition] Facts without dispute, Gap evidence 1 to 8, 10, 13, 14, Eul evidence 2 and 4.