1. All of the instant lawsuits are dismissed.

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

1. Details of the disposition;

A. The Plaintiff is a corporation established on February 15, 2002 for the purpose of refining and refining non-metallic metals, waste disposal business, etc.

The Plaintiff purchased yellow metals from New Co., Ltd., and received a tax invoice of KRW 2,376,747,692 for the second term portion in 2013, and subsequently declared and paid the value-added tax after deducting the relevant input tax amount from the output tax amount.

B. The director of the Central and Medium Regional Tax Office conducted an investigation on the New Co., Ltd., and issued a tax invoice of KRW 10.7 billion to the Korea New Co., Ltd. for the second half of the 2013 taxable period, based on the fact that new Co., Ltd. received the purchase tax invoice from an enterprise established for the purpose of evading taxes without economic ability, and issued the tax invoice to the wholesalers, and then notified the Defendant of the fact.

C. Based on the notified taxation data, the Defendant issued a notice of correction and notification of KRW 385,674,840,000 of value-added tax for the second taxable period of 2013 and corporate tax of KRW 50,000 for the year 2013 (hereinafter “instant disposition”), on the premise that the purchase tax invoice received by the Plaintiff from New Co., Ltd. from New Co., Ltd. was a processed tax invoice, and that the electronic document stating the notified tax amount based on the instant disposition was stored in the national tax information and communications network on April 10, 2015.

The Plaintiff dissatisfied with the instant disposition and filed a request for trial with the Tax Tribunal on June 5, 2015, but filed a request for review with the National Tax Service on July 24, 2015 after the withdrawal of the request on June 24, 2015. The National Tax Service, on October 26, 2015, was included in the e-mail address designated by the recipient of the service (the time the electronic service was stored in the national tax information and communications network) and thus, the Plaintiff’s disposition as to the instant disposition.