A. The Plaintiff is a business entity operating a gas station from September 30, 2010 to the trade name of “C gas station” in Ansan-gu B.

B. The Plaintiff: (a) received 602,663,636 won in total from Multi-Energy Co., Ltd. (hereinafter “multi-Energy”) in the second taxable period of the value-added tax in 2010, one purchase tax invoice of KRW 25,545,455 in total; (b) KRW 352,763,636 in supply value from Multi-Energy Co., Ltd. (hereinafter “sub-Energy”) in the first taxable period of the value-added tax in 2011; and (c) received 11 copies of purchase tax invoice of KRW 330,236,364 in total from E, the representative of “D”; and (c) received 293,890,980 in total from the supply value of two-energy Co., Ltd. (hereinafter “sub-Energy”) in the second taxable period of 2011.

C. After that, the Plaintiff filed and paid the global income tax for the first term portion of KRW 22,953,589, value added tax for the first term portion of KRW 25,216,080, global income tax for the second term portion of KRW 2011, and global income tax for the year 2010, KRW 3,018,392, and KRW 7,962,099, respectively, by deducting the input tax amount according to the above tax invoice.

However, the Defendant denied the Plaintiff’s input tax deduction on the ground that each of the above tax invoices received by the Plaintiff from Dasan Energy constitutes a false tax invoice, and imposed an additional tax on the second quarter of July 1, 2012, the value-added tax amount for the second quarter of July 1, 2012 is KRW 110,370,053, and the value-added tax for the first quarter of July 1, 2011 is 116,53,429, the total income tax for the year 2010 is 12,564,181, and the total income tax for the second quarter of September 1, 2012 is 12,564,181, and the second quarter of value-added tax for the year 2011 is 48,94,592, and 5,87,87,818 won.