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, a juristic person running the construction business, provided construction services to B Co., Ltd. (hereinafter “Non-Party Company”), and issued a tax invoice. However, the amount of the outstanding construction payment as of 2009 was KRW 11,025,00,000 on the ground that it did not receive the service payment from the non-Party Company.

B. On September 2010, the non-party company was subject to a disposition on deficits with respect to the amount of national taxes in arrears, and on October 23, 2013, the Plaintiff deemed that the amount of the above credit against the non-party company has become final and conclusive, and filed a claim for rectification with the Defendant for reduction of KRW 1,002,313,637 of value-added tax for the second period of No. 2

C. However, on November 14, 2013, the Defendant rendered a disposition rejecting the Plaintiff’s claim for rectification on the ground that the extinctive prescription of the claim for the construction amount receivable in the year 2009 was not completed as of the second taxable period in 2010, and the period of bad debt has not yet arrived.

On December 9, 2013, the Plaintiff corrected the amount of request for rectification to be reduced to KRW 954,545,780, and thereafter filed an objection against the above disposition by the Defendant. The Defendant reviewed the above objection and decided to re-examine on December 26, 2013.

E. After re-investigation, the Defendant recovered KRW 3,560,00,000, out of the construction cost claim as a watch or a promissory note (hereinafter “instant promissory note, etc.”) issued by the representative director of the non-party company C, and thus, the Defendant did not accept the application for a bad debt tax deduction, and notified the non-party company that the amount of KRW 3,296,00,000, excluding the outstanding amount of KRW 264,000,00,000, which was not settled, would be 605,17,363 out of the application for a reduction in value-added tax amount of KRW 2,54,545,780, Feb. 10, 2014, the Defendant refused to refund KRW 349,368,417.

(F) The Plaintiff filed a petition for review with the Commissioner of the National Tax Service on April 24, 2014, but was dismissed on July 11, 2014.

[Reasons for Recognition] Facts without dispute, Gap evidence 1-1, 2, 2-1, 3-1, 3-3, respectively.