1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff was established on May 23, 2016 and engaged in the soliciting business for subscription to communications, and the Plaintiff changed its trade name from B to A on December 23, 2016.

B. In 2016, the Plaintiff received each purchase tax invoice of KRW 5,45,54,545 (hereinafter “instant tax invoice”) from C (hereinafter “instant Party 1”) during the second taxable period of value-added tax (from July 1, 2016 to December 31, 2016), and deducted each purchase tax invoice of KRW 20,115,00 (hereinafter “instant tax invoice”) from the output tax amount when filing a return of value-added tax for the second taxable period of value-added tax (hereinafter “second taxable period”).

C. The head of the Dong Daegu District Tax Office determined that the tax invoice 1 of this case constituted a processed tax invoice after conducting a tax investigation on the 1st purchaser of this case, and the head of the Nam Daegu Tax Office determined that the tax invoice 2 of this case constituted a false tax invoice that was issued without actual transaction.

Upon receipt of the notice from the head of the Dong-gu Tax Office and the head of the Namgu Tax Office to the aforementioned purport, the Defendant determined that the instant tax invoice No. 1 was a processed tax invoice, and that the instant tax invoice No. 2 was a false tax invoice. On March 14, 2018, the Defendant notified the Plaintiff of KRW 28,517,690 for the following reasons: (a) the input tax amount deduction for the instant tax invoice No. 1 and the non-taxation for the corporate tax; (b) the non-taxation deduction for the value-added tax on the instant tax invoice No. 2; and (c) the non-taxation deduction for the value-added tax on the instant tax invoice No. 2 and the addition for the qualified verification for corporate tax; and (d) the amount of KRW

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