1. The Defendant’s disposition of imposition of corporate tax of KRW 20,104,780 against the Plaintiff on February 1, 2013 is revoked.

2. The costs of lawsuit shall be.

1. Details of the disposition;

A. The Plaintiff has been engaged in the collection and sale of scrap metal in the name of Ilyang-dong-dong 209-1, Ilyang-gu, Mangsan-dong 209-1 (former trade name was Maglus Co., Ltd. and the previous trade name was changed on November 23, 201).

B. The Plaintiff received purchase tax invoices of KRW 63,407,00 (hereinafter “instant tax invoice”) in total in the name of A (representative B; hereinafter “A”) as indicated in the table below during the second period of 2010, and filed a tax return by including the value of supply and the input tax amount in the deductible expenses of corporate tax for the business year 2010 and the input tax amount for the second period of 2010, respectively.

On August 23, 2010, the aggregate of the supply values of the goods of the supplier on the date of publication (won) shall be 17,442,00,740,180,186,200 A scrap metal 9,460,250,946,025 10,406,2753 on August 27, 2010; 7,228,0072,807,807,800,8040,23,651,7502,365,765,265,207,9636,64,65,205,205,30,000 A scrap metal on September 9, 2010;

C. The director of the Central Regional Tax Office conducted a related investigation against A on data, and notified the Defendant of the relevant taxation data by deeming that the instant tax invoice was issued by processing without real transaction. Accordingly, the Defendant respectively imposed KRW 20,104,780, and KRW 10,280,810 of the corporate tax for the business year 2010 on February 10, 2013 by deducting the value of supply and the amount of input tax from deductible expenses and the amount of input tax from deductible expenses of corporate tax and the amount of input tax of value-added tax, respectively.

(hereinafter the Plaintiff’s disposition of imposition of KRW 20,104,780 for the business year 2010 (hereinafter “instant disposition”). D.

On June 11, 2013, the Plaintiff filed a petition for review with the Commissioner of the National Tax Service for the revocation of the instant disposition, but was dismissed on March 13, 2014.

Grounds for Recognition: Facts without dispute, Gap evidence 8, 9, and Eul evidence 1, 2, 7.