1. All of the plaintiff's claims are dismissed.

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

1. Basic facts

A. (1) The Plaintiff is an individual entrepreneur who runs the wholesale and retail business of scrap iron and non-ferrous iron in the name of “B” from January 12, 2016 to December 31, 2016, and the Plaintiff is the first period (from January 12, 2016 to June 30, 2016) and second period (from July 1, 2016 to December 31, 2016) during the value-added tax period of value-added tax in the same industry (hereinafter referred to as “identical industry, etc.”).

(1) The first tax invoice in 2016, which served as the basis for the said return, issued sales tax invoices against B, and based on which the value-added tax return was filed as follows (hereinafter referred to as “first tax invoice”; and the second tax invoice in 2016, which is the basis for the said return, is called “second tax invoice”.

(2) The Plaintiff 1, 207,249,595 won, 2,677,263 won, 574,694,885 won, 201, 202, 847,710 won, 1,630,603 won, 842,580,720 won, 200 won, 200 won, 1,630,720 won, 200 won, 205, 207, 305, 207, 107, 205, 207, 205, 207, 305, 207, 205, 207, 205, 305, 207, 205, 205, 25, 207, 25, 207, 25, 2016, etc. of value-added tax as value-added tax for each tax invoice.

B. As a result, the director of a regional tax office having jurisdiction over the first half-year value-added tax from August 26, 2016 to November 30, 2016 conducted a tax investigation on the first half-year value-added tax with respect to the Plaintiff from August 26, 2016 to November 30, 2016, the Plaintiff issued a false tax invoice for the first half-year taxable period without any real transaction during the first half-year taxable period.