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

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

1. Details of the disposition;

A. The Plaintiff: (a) was a corporate entrepreneur established for the purpose of wholesale business, etc. of agricultural, fishery, and livestock products; and (b) paid or refunded value-added tax and corporate tax for the business year from 2012 to 2016 within the statutory due date of return from 2016.

B. From September 18, 2018 to November 30, 2017, the Defendant conducted an integrated tax investigation on the period from January 1, 2012 to December 31, 2016 (hereinafter “instant tax investigation”).

In the process of the above investigation, the Defendant established the following disguised enterprises (hereinafter “the disguised enterprises of this case”) for the purpose of the Plaintiff’s representative director B’s bidding for the supply of food materials for school meal service, and concluded the investigation with the purport that the Plaintiff purchased and supplied food materials in the name of the disguised enterprises, and that the disguised enterprises should add the sales purchase tax amount related to the tax invoice received by the disguised enterprises on the premise that the actual business operator is the Plaintiff (hereinafter “the tax invoice of this case”) to the Plaintiff’s sales purchase tax amount, and include the revenue amount and response cost of the disguised enterprises in the calculation of the Plaintiff’s gross income and deductible

C E G DF H B I K MJ L PNO K

C. On December 1, 2017, the Defendant notified the Plaintiff of the rectification of the value-added tax and the corporate tax for the business year from 2012 to 2016, as shown in the attached Table 2, as to the Plaintiff on December 1, 2017, as seen in the attached Table 2.

(hereinafter “instant disposition”) D.

The Plaintiff filed an administrative appeal with the Tax Tribunal on January 16, 2018 regarding the instant disposition, but the Tax Tribunal dismissed the Plaintiff’s claim on May 2, 2018.

[Ground of recognition] Facts without dispute, Gap 1, 2 evidence, Eul 2, Eul 3, 6, 7 evidence, each of the statements (including numbers; hereinafter the same shall apply), the purport of the whole pleadings

2. The case.