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

A. From April 29, 2005, the Plaintiff operated a wholesale business of soft beverage with the trade name “B and C”, and closed down the business on March 11, 2015. From around March 2011 to around 2013, the Plaintiff supplied C’s soft beverage, including Cocccas and Pepsicas, to E.

B. During the second taxable period from the first to the second taxable period of the year 2011, the Defendant conducted a personal integration investigation on E, and supplied the Plaintiff a total of KRW 77,817,088 (hereinafter “instant sales”) as indicated in the sales column of this case as indicated in the following table, but did not issue the sales tax invoice, and deeming that there was an omission in the sales declaration equivalent to the same amount, thereby making the Plaintiff’s report on March 8, 201 and the same month.

9. The Plaintiff imposed a total of KRW 12,899,270 on the Plaintiff as follows:

(hereinafter "Disposition of this case") . The total amount of sales of this case 2.3, 36, 205, 281, 201, 36, 207, 368, 206, 208, 364, 206, 368, 207, 208, 361, 208, 206, 364, 208, 207, 206, 368, 306, 207, 208, 206, 364, 207, 206, 164, 206, 168, 306, 205, 206, 16, 306, 208, 534, 500, 2727, 199, 209, 2012

C. The Plaintiff filed an objection on March 16, 2016, but the director of the Busan Regional Tax Office dismissed the objection on April 14, 2016. On July 19, 2016, the Director of the Tax Tribunal filed an appeal with the Tax Tribunal. However, the Tax Tribunal dismissed the appeal on September 22, 2016.

[Ground of recognition] The fact that there is no dispute, Gap evidence 1 through 8 (including each number, hereinafter the same shall apply), Eul evidence 1, 4, and 5, and the purport of the whole pleadings

2. This.