1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. Since the establishment of December 15, 1993, the Plaintiff is a company that manufactures and sells melting bars, etc. in Bocheon-si B.

B. The Plaintiff refers to the Plaintiff, during the value-added tax period from the first to second half of the year 2011, i.e., land level from C (hereinafter “C”) to the second grade, and i.e., the net level of 90%.

(See the Korean Language Institute’s Standard Dictionary of Korean Language). The input tax amount under the tax invoice of KRW 625,560,000 (the first term portion in 201) and the tax invoice of KRW 116,300,000 (the second term portion in 201) (hereinafter “instant tax invoice”) purchased and received was deducted from the output tax amount during the relevant taxable period, and the value-added tax was declared and paid for each taxable period.

C. After conducting a tax investigation with respect to C from September 11, 2012 to May 31, 2013, the Central Regional Tax Office: (a) determined that C was issued or issued a false sales/purchase tax invoice that reaches a approximately 99% percentage during the taxable period from September 2, 2010 to May 1, 2012; and (b) determined C was known to the Defendant, the head of the tax office having jurisdiction over the Plaintiff, who received the tax invoice issued by C.

Accordingly, the Defendant determined the instant tax invoice received from C as a false tax invoice after conducting a tax investigation with respect to the Plaintiff, and determined the value-added tax without deducting the input tax amount according to the instant tax invoice pursuant to Article 17(2)2 of the former Value-Added Tax Act (amended by Act No. 11873, Jun. 7, 2013; hereinafter the same) and issued a revised and notified the Plaintiff on July 13, 2016 of value-added tax amounting to 115,365,70 (including additional tax), and value-added tax amounting to 20,806,070 (including additional tax) for the second period of 2011.

(In all of the above dispositions, hereinafter referred to as “instant disposition”). E.

On January 13, 2017, the Plaintiff rejected the instant disposition and filed an appeal with the Tax Tribunal on January 13, 2017. However, on January 2017.