2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

A. The Plaintiff, a corporation operating slaughter business with the head office at Jung-Eup, concurrently operates value-added tax-free business, such as slaughter, processing, and meat sales business purchased by the Plaintiff for sales purposes (hereinafter “self-doing business”), and value-added tax-added tax taxable that provides slaughter and processing services on commission from others (hereinafter “entrusted stable”).

B. The Plaintiff filed a return on value-added tax with the Defendant calculated in proportion to the supply value of livestock pens and entrusted livestock pens, based on the Plaintiff’s total input tax amount of KRW 584,191,33, including welfare expenses, repair expenses, expendable goods expenses, fuel disposal expenses, and waste disposal expenses incurred during the period from the first period to the second period of 2012 (hereinafter “instant major purchase tax amount”).

C. On April 25, 2013, the Plaintiff asserted that the method of calculating the value-added tax for the pertinent taxable period based on the proportion of the supply value of the instant major purchase tax originally reported in relation to the value-added tax for the pertinent taxable period ought to be reasonable, and accordingly, sought a correction claim seeking refund of KRW 190,334,650 out of the total tax amount already paid by oneself and the consignment stable.

On June 26, 2013, the Defendant rendered a disposition rejecting the Plaintiff’s request for correction on the ground that the instant major purchase tax amount was used in common for the Plaintiff’s taxable businesses and the tax-free businesses and constitutes common input tax amount, the actual attribution of which cannot be separated (hereinafter “instant refusal disposition”).

E. On September 25, 2013, the Plaintiff filed an appeal with the Tax Tribunal against the instant rejection disposition, but the appeal was dismissed on December 18, 2013.

F. Meanwhile, the Plaintiff’s content of value-added tax return and the number of slaughters are as shown in attached Tables 2 and 3.

[Ground of recognition] Facts without dispute, Gap evidence 1, 3 through 8, Eul evidence 1 (including provisional number), the purport of the whole pleadings

2. Determination as to the legitimacy of the instant refusal disposition is made.