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

(Entry of 000 won in the application for correction of the purport of the claim seems to be a clerical error of 000 won).

A. The Plaintiff is a retail business entity selling oil from October 5, 2007 to the trade name of 'O petroleum' (hereinafter referred to as 'O petroleum') from 000, Seo-gu, Busan (hereinafter referred to as 'O petroleum').

B. In filing the return of the first value-added tax in 201, the Plaintiff deducted the pertinent input tax amount of KRW 000 (hereinafter “instant input tax amount”) from the output tax amount, which is the aggregate of the supply values received from BB Energy Co., Ltd. (hereinafter “BB Energy”).

C. On August 3, 2012, the Defendant deemed each of the instant tax invoices to be false, and deducted the input tax amount from the output tax amount, and revised and notified the Plaintiff of KRW 000,000 as the value added for the first period of August 3, 2011 (hereinafter “instant disposition”).

D. On August 22, 2012, the Plaintiff appealed to the Commissioner of the Busan Regional Tax Office, but was dismissed on September 4, 2012, and the Plaintiff filed a request for examination with the Commissioner of the National Tax Service on October 4, 2012, but was dismissed on November 20, 2012.

[Reasons for Recognition] The facts without dispute, Gap evidence 1 through 3 (including natural disasters, hereinafter the same shall apply), and Eul evidence 1, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

Since the Plaintiff actually purchased oil from BB energy and received the instant tax invoice, the instant tax invoice is not a false tax invoice. Even if not, the Plaintiff was bona fide and was not negligent for receiving a false tax invoice, and thus, the instant disposition was unlawful.

(b) Related statutes;

It is as shown in the attached Form.

C. Determination

1) Whether the instant tax invoice constitutes a false tax invoice

A) It is necessary for a taxpayer who is liable to pay value-added tax to prove that a tax invoice submitted by a person liable to pay value-added tax on the basis of input tax was falsely prepared without a real transaction or that the entries in a tax invoice are different from the actual purchase, and that the tax invoice is proved to be real purchase or the authenticity of the entries in the tax invoice is disputed, and that where the transaction with a supplier indicated in the tax invoice claimed by a taxpayer is proved to be considerably false, it is necessary for the taxpayer to prove that it is easy for the taxpayer to present data, such as books and evidence, regarding the actual transaction with the supplier listed in the tax invoice (see, e.g., Supreme Court Decisions 94Nu3407, Jul. 14, 1995; 2007Du1439, Aug. 20, 2009). In addition, those who are liable to deliver a tax invoice to a person who is supplied with goods or services under the Value-Added Tax Act should be deemed not those who form a nominal legal relationship with the supplier, but those who actually provided goods or services (see, 20005Do1207.

나) 살피건대， 갑 제5호증， 을 제2 내지6호증의 각 기재 및 변론 전체의 취지를 종합하여 알 수 있는 다음 각 사정 즉，① 부산지방국세청장은 BBB에너지 및 주식회사 BBBENG에 대한 세금계산서 추적조사를 실시한 결과，위 거래처가 실제 정유사로부터 유류를 공급받은 사실이 없는데도 허위의 출하전표를 발행한 것으로 판단하고 BBB에너지 및 주식회사 BBBENG를 자료상 혐의로 고발한 점，② BBB에너지， 주식회사 BBBENG의 대표이사 배CC 및 실행위자 차CC 등은 소재가 확인되지 않아 인천지방검찰청 검사로부터 참고인중지결정을 받은 점，③ BBB에너지는 2011년도 제1기에 DDD주유소로부터 0000원 상당의 유류를 공급받았고 매입세금계산서를 수취하였다고 신고되어 었으나，DDD주유소가 유류를 공급받았다는 주식회사 매일석유는 DDD주유소에 매출세금계산서 발행 내역을 신고한 사실이 없어 DDD주유소가 실제 유류를 공급받았는지 자체를 알 수 없는 점，④ DDD주유소의 유류저장시설에 비추어 위 금액 상당의 유류를 저장한다는 것은 불가능한 점，⑤ 원고가 BBB에너지의 계좌로 이체한 거래대금은 BBB에너지의 다른 계좌，DDD주유소 운영자 김남일의 계좌 등으로 이체 또는 현금으로 출금되었고， 검OO 계좌로 이체된 금원은 분산하여 현금 출금된 점，⑥ BBB에너지 또는 주식회사 BBBENG는 유류대리점으로서 필요한 유류저장탱크， 수송장비 등을 전혀 갖추고 있지 않거나 저장탱크 등을 임차한 경우에도 이를 이용 하여 실제로 유류를 저장ㆍ운송한 사실은 없었던 점，⑦ 위와 같이 BBB에너지가 실제로 매입한 유류가 거의 없는 상황에서 원고가 BBB에너지로부터 이 사건 각 세금 계산서 상 거래에 따른 유류를 공급받았다고는 보기 어려운 점，⑧ 한편，통상 정유사가 발행하는 정상적인 출하전표에는 온도와 밀도에 따라 유류의 부피가 달라져 발행시간이 초단위로 기재되어 있고 온도，밀도가 정확하게 기재되어 있는 반면，BBB에너지가 원고에게 발행한 출하전표에는 모두 발행시간이 일 단위로 기재되어 있고，중량，탱크번호(TANK NO.)，온도，밀도，황함량 등 기재가 누락되어 있는 점，⑨ BBB에너지 명의의 세금계산서를 원고에게 교부하였던 김EEE의 진술을 믿기 어려운 점(김EEE 은 이 법원 법정에서 밀양시 0000에 있는 유류저장탱크에서 유류를 가져와 원고에게 공급하였다고 진술하였으나 그곳에는 유류저장탱크가 없고，원고는 김EEE로 부터 이 사건 각 세금계산서를 교부받았다고 주장하나，김EEE은 이 사건 각 세금계산서를 전혀 알지 못한다고 진술하고 있어 원고와 김EEE의 진술이 서로 다르다)등에 비추어 보면，이 사건 각 세금계산서는 그 공급자 등이 허위로 기재된 세금계산서에 해당하므로，원고의 이 부분 주장은 이유 없다.

2) Whether the Plaintiff acted in good faith and without fault

A) Unless there are special circumstances, the actual supplier and the supplier on a tax invoice may not deduct or refund the input tax amount unless there is any negligence on the part of the person who received the other tax invoice, and the person who received the tax invoice shall prove that there is no negligence on the part of the person who alleged the deduction or refund of the input tax amount (see, e.g., Supreme Court Decision 2002Du2277, Jun. 28, 2002).

B) If Gap, Eul evidence 6, Eul evidence 10, and KimE's testimony and arguments were carried out with the entire purpose of the witnesses, and the plaintiff was found to have not been aware of the fact that the plaintiff was actually engaged in 00 won in January 7, 201, and 00 won in the month, and 200 won in the same month, and 300 won in the 30th of February, 201, and 00 won in the 20th of February 6, 2011, the plaintiff was supplied with some oil using KimE for the legal system of BB energy, but it was not necessary for the plaintiff to find that the plaintiff was not aware of the fact that the plaintiff was actually responsible for the delivery of the oil industry, and that there was no more complicated supply of the oil, but more than 10 years in the normal supply of the oil, so it was not necessary for the plaintiff to know whether the oil supplier was actually responsible for the delivery of the oil, and that there was no more complicated supply of the oil, but more than 1 year.

3. Conclusion

Then, the plaintiff's claim of this case is dismissed as it is without merit.