1. The plaintiff's claims against the defendants are all dismissed.

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

1. Basic facts

A. The status of the party is that the Plaintiff is a person engaged in the manufacturing and wholesale retail business, such as Kim Han-sung(E), and Defendant B is a trade name “F”, Defendant C is a person engaged in the manufacturing and wholesale retail business, such as Kim Han-sung(G), with the trade name “G”, and Defendant B is the head of Defendant C and Defendant D’s mother.

B. From 2010 to 2011, Defendant B supplied 359,103,178 won in total to the Plaintiff via a corporate bank passbook in the name of Defendant D. (2) Defendant C supplied the Plaintiff with Kim Han-sung, etc. from January 2012 to May 23, 2013, and received 64,50,000 won in total from the Plaintiff to the corporate bank account in the name of Defendant D’s name.

3 Defendant B and Defendant C did not issue a tax invoice to the Plaintiff for KRW 385,093,797 out of the total amount of KRW 423,603,178 from 2010 to 2013.

C. Around June 2014, Defendant B entered into a tax audit conducted by the National Tax Service as the representative of F and the head of G office, and: (a) sold Kim B, etc. during a transaction with the Plaintiff from January 2010 to February 2, 2011; (b) transferred KRW 359,103,178 from the Plaintiff; and (c) issued a written confirmation that G sold KRW 326,457,435 as non-tax invoices for KRW 326,435; and (d) drafted a written confirmation that the Plaintiff sold KRW 64,50,000 from January 1, 2012 to February 2, 2013 and omitted sales by selling KRW 58,636,362 as non-data.

According to the disposition of imposing taxes on the Plaintiff, the head of Seoin Incheon District Tax Office reviewed the content of the value-added tax on the first term portion of 2010 based on data collected from F from the Plaintiff around July 2015, and notified the Plaintiff that the omission of sales of KRW 124,164,00 was confirmed.