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

A. The Plaintiff is a person operating a gas station under the trade name “B” from August 1, 2008, and the Plaintiff received 10 copies of purchase tax invoices (i.e., the supply price of KRW 376,490,909 in 2009, the supply price of KRW 520,763,636 in 209) from a stock company C (hereinafter “foreign company”) and filed a value-added tax return after deducting the input tax amount from the output tax amount for the pertinent taxable period on July 1, 2009 and around January 201, 2010.

B. On November 3, 2011, the Defendant conducted a tax investigation on the Plaintiff, and conducted a tax investigation on the Plaintiff, deemed the instant tax invoice that the Plaintiff received from the Nonparty Company that was accused of on oil materials as a false tax invoice, and deducted the relevant input tax amount. On January 3, 2011, the Defendant imposed KRW 66,190,860, and KRW 88,680,830 of the value-added tax for the second year of 2009 on the Plaintiff respectively.

(hereinafter “instant disposition”). C.

On March 31, 2011, the Plaintiff filed an appeal with the Tax Tribunal on the instant disposition, but the same year.

6.1. The dismissal ruling was rejected;

[Ground for Recognition: Each entry of Evidence Nos. 1, 2, 2 through 5, 19, 20, 1-1, 2-2, 2-1 through 3 of Evidence No. 2, and 4, and the purport of the whole pleadings and arguments of Evidence No. 1, 6-2, 1-2, 2-1 through 3 of Evidence No. 2]

2. Whether the instant disposition is lawful

A. The plaintiff alleged that the plaintiff actually supplied oil from the non-party company. Therefore, the tax invoice of this case is not a tax invoice that contains a false description, but is not a tax invoice that contains a false description, such as a supplier, and even if it is not so, the plaintiff did not know that the tax invoice of this case was issued differently from the fact without any negligence, the disposition

(b) Entry in the attached Form of relevant statutes;

C. Facts of recognition 1) The Plaintiff and the Nonparty Company’s transaction A) have the insignias, non-explosive insignias, low sulfur transit, etc. from the Nonparty Company.