1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. A. On April 2009, the Plaintiff received orders from the Ku-gu Busan Metropolitan Government Office for “B” (hereinafter “instant First Corporation”) for the “C Building Remodeling Corporation” and around December 2009, from the Jung-gu Busan Metropolitan Government Office for the “C Building Remodeling Corporation” (hereinafter “instant Second Corporation”).

B. The Plaintiff received two copies of purchase tax invoices of KRW 309,09,90,909 during the first half of 2009 and the second half of 2010 with respect to the instant construction project from D (hereinafter “D”), and deducted five copies of purchase tax invoices of KRW 590,909,09,091 (hereinafter “each of the instant tax invoices”) from each of the supply values of KRW 281,818,182 during the second half of 2010 with respect to the instant construction project, and deducted them from the input tax amount at the time of filing a corporate tax return (hereinafter “each of the instant tax invoices”).

C. From October 8, 2012 to November 22, 2012, the Defendant conducted an integrated investigation of the Plaintiff’s corporate tax and a value-added tax investigation on D with respect to the Plaintiff, and confirmed that each of the instant tax invoices that the Plaintiff received from D was “tax invoices received without being supplied with goods or services”, and deducted the input tax amount related to the purchase amount from the output tax amount for the pertinent taxable period, and excluded the Plaintiff from the deductible expenses for each business year, and issued a notice of the change in the amount of income by disposing of the bonus to the Plaintiff’s representative director E on January 2, 2013 as indicated in the corresponding column as follows, and issued a disposition of value-added tax and corporate tax on March 4, 2013.

(hereinafter referred to as “each of the instant dispositions”). The amount of bonus assessed at the representative of the value-added tax (cost) imposed at a taxable period is 18,945,00,280,300 110,000,000 for the first period of January 2, 2009, the Defendant notified the amount of bonus disposal at KRW 540,000 for the first period of 17,850,000,784,370 359,000,000 for January 2, 2013; however, the Plaintiff notified the amount of bonus disposal at KRW 540,00,000 for the first period of 2, 200.