The plaintiff's claim is dismissed.

Litigation costs shall be borne by the plaintiff.

1. Details of the disposition;

A. The Plaintiff is a company established on April 17, 200 and engaged in automobile rental business as its main business.

The scope of investigation under Article 63-11 subparagraph 3 of the Enforcement Decree of the Framework Act on National Taxes shall be extended for the period from January 1, 2015 to December 31, 2015 to December 31, 2012, from September 18, 2017 to October 23, 2017 during the investigation period from September 18, 2017 to October 23, 2017, from September 18, 2017 to November 2, 2017, the date of the investigation conversion (type conversion) of the date of November 2, 2017.

B. On October 16, 2017, the Director of the Seoul Regional Tax Office notified the Plaintiff of the expansion of the scope of tax investigation (type conversion) as follows, while conducting a consolidated tax investigation against the Plaintiff for the year 2015.

C. As a result of tax investigation, the director of the Seoul Regional Tax Office (hereinafter “Seoul Regional Tax Office”) deducted the Plaintiff’s input tax amount of value-added tax from the Plaintiff’s automobile oil and automobile maintenance expenses for small automobiles for non-business use used by the employees of the Plaintiff’s non-business, from the Plaintiff’s input tax amount for the period from January 2013 to January 2015, and notified the Defendant of the taxation data that allows B registered as the Plaintiff’s auditor to exclude the benefits paid in 201

Accordingly, on February 23, 2018, the Defendant rendered each disposition of imposition of KRW 17,447,030 for the Plaintiff, KRW 19,15,580 for the first year value-added tax for the second year of 2013, KRW 18,107,220 for the second year value-added tax for the second year of 2014, KRW 16,678,960 for the second year of value-added tax for the second year of 2014, KRW 12,460, KRW 160 for the first year of 2015, KRW 13,424,70 for the second year of value-added tax for the second year of 2015 (hereinafter “instant disposition of imposition”), and ② the disposition of imposition of corporate tax for the business year of 2015, KRW 43,893,50 for the business year of 2016, and KRW 50 for the second year of taxation (hereinafter “instant disposition”).

E. On April 25, 2018, the Plaintiff dissatisfied with each of the instant dispositions and filed a petition for an inquiry with the Tax Tribunal, but was dismissed on August 24, 2018.

[Ground for recognition] A.