A. The Plaintiff, established on May 12, 1978, merged B (established on January 5, 1990; hereinafter “B”) with a corporation engaged in the manufacturing of non-ferrous metal pressure-generating and tobacco products, and a corporation engaged in the manufacturing of pressure-generating products on September 30, 2013 (hereinafter “B”).

B. The Plaintiff received a tax invoice of KRW 10,964,901,850 (hereinafter “instant tax invoice”) from C and D (hereinafter “each of the instant transaction parties”) from the first taxable period of the value-added tax in 2011 to the second taxable period of the value-added tax in 2013. The Plaintiff deducted the value of supply as the input tax amount at the time of the return of the value-added tax and corporate tax for the said taxable period, and filed a return on and pay the value-added tax

C. The Central Regional Tax Office: from April 10, 2014 to the same year;

7. After conducting a tax investigation with respect to the Plaintiff by 31.30, the Defendant notified the Defendant of the investigation data that the instant tax invoice is false. Accordingly, the Defendant decided to deduct the relevant input tax amount, and on September 11, 2014, the Plaintiff included: ① value-added tax of KRW 4,050,40 (including additional taxes); ② value-added tax of KRW 192,87,560 (including the Plaintiff’s semi-monthly factories and additional taxes); ② Value-added tax of KRW 387,336,880 (includingB and additional taxes); ③ Value-Added Tax of KRW 33,014, 210 (including Plaintiff’s semi-monthly factories and additional taxes); ② Value-Added Tax of KRW 206, 208 (including additional taxes); and ③ Value-Added Tax of KRW 360,360,81 (including additional taxes); and ④ Value-Added Tax of KRW 206,360,2948 (including additional taxes); and

(hereinafter “instant disposition”) D.

The Plaintiff is dissatisfied with the instant disposition and on December 8, 2014.