1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. From June 17, 2008 to January 16, 2012, the Plaintiff engaged in the wholesale business, etc. of scrap iron and steel scrap in the name of “C” in the name of “C”.

B. The Plaintiff received a tax invoice of KRW 393,925,200 in total of the supply value during the first taxable period of January 2010 from D (hereinafter “D”), from the Pungpo Co., Ltd. (hereinafter “Pungpo”), and filed a tax invoice of KRW 2,779,482,20 in total of the supply value during the first taxable period of January 201 from the Pungpo Co., Ltd. (hereinafter “Pungpo”), and filed a return on value-added tax with the Defendant including the input tax amount subject to deduction for each taxable period.

C. On November 5, 2012, the Defendant decided not to deduct the input tax amount from the output tax amount on the grounds that each of the above tax invoices received by the Plaintiff from D and Pung country (hereinafter “instant tax invoices”) was written differently from the fact, and imposed the Plaintiff the value-added tax amount amounting to 72,824,950, and the value-added tax amounting to 483,490,920 for the first period of January 201 (hereinafter “instant disposition”).

Accordingly, the Plaintiff filed an objection with the Tax Tribunal on May 20, 2013, but the Tax Tribunal dismissed the appeal on February 21, 2014.

[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 1, 2, 7, 16, 17, 23 (including branch numbers, hereinafter the same shall apply), Eul evidence Nos. 1, 2, 3, 9, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion is not a tax invoice different from the facts, since it was actually supplied with scrap metal from D and Pung, and it was normally traded by remitting the purchase price. The instant tax invoice is not a false tax invoice, and even if it is a false tax invoice, the Plaintiff started transactions after being issued a business registration certificate, representative identification card, certificate of tax payment, copy of passbook, etc. from D and Pung country and confirmed it, and began transactions after being supplied with scrap metal.