1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On October 22, 2004, the Plaintiff received a tax invoice of KRW 1,156,74,300 (=a tax invoice of KRW 1,121,90,600 (hereinafter “instant tax invoice”) from a corporation established for the purpose of running the scrap metal wholesale business, etc. in Seo-gu Incheon, Incheon (hereinafter “instant tax invoice”) (hereinafter “instant tax invoice”) and from a D company and E company (hereinafter “Purchase”) as listed in the table in the taxable period of value-added tax from January 1, 201 to December 2, 2011, as listed in the table below, in total, 1,156,74,300 (hereinafter “each of the instant purchase parties”). The input tax amount was deducted from the output tax amount and paid the value-added tax by self-return.

D E E GF

B. However, on February 11, 2014, the Defendant calculated the amount of taxation by denying the deduction of the pertinent input tax amount on the grounds that the instant tax invoice constitutes a false tax invoice without a real transaction, and notified the Plaintiff of the correction of KRW 154,816,680 (including additional tax of KRW 72,763,362), KRW 60,41,70 (including additional tax of KRW 27,23,076), and KRW 23,135,440 (including additional tax of KRW 23,135,40) for the business year 2011.

(hereinafter referred to as the “instant disposition”) C.

On May 1, 2014, the Plaintiff filed an objection against the instant disposition, but that year.

7. Upon receipt of a decision of dismissal on November 1, 200, the Tax Tribunal dismissed the said request on May 13, 2015.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 3, Eul evidence Nos. 1 and 2 (including each number), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion, as indicated in the instant tax invoice, does not constitute a false tax invoice for a processed transaction, since the Plaintiff actually traded in scrap metal with each of the instant buyers.