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 is a business operator who runs the fish wholesale business in the name of “B” from February 27, 2007.

B. In the first taxable period of the value-added tax in 2010, the Plaintiff received a tax invoice of KRW 353,735,400, total value of supply from C (hereinafter “C”) during the second taxable period of the value-added tax in 2010 from C (hereinafter “D”), and filed a tax invoice of KRW 15,884,312,370 (hereinafter “instant tax invoice”) for the total value of supply from Co., Ltd. (hereinafter “Purchase”) during the second taxable period of the value-added tax in 2010, and filed a return on value-added tax including the relevant value of supply in the input tax amount subject to the deduction with the head of Suwon Tax Office, and filed a comprehensive income tax return for the year 2010 by including the said value of supply in the necessary expenses.

C. On December 1, 2011, the Defendants deemed the instant tax invoice to be a false tax invoice, and the head of Suwon District Tax Office issued a revised notice of KRW 61,580,520 for value-added tax of KRW 61,580,520 for value-added tax of KRW 2,689,214,080 for value-added tax of KRW 2,689,214,080 for value-added tax of KRW 1,595,906,380 for the Plaintiff on the same day.

On February 20, 2012, the Plaintiff filed an appeal with the Tax Tribunal on February 20, 2012.

On December 24, 2013, the Tax Tribunal decided to include KRW 16,238,047,70 equivalent to the total value of supply of the instant tax invoice in necessary expenses and to correct the tax base and amount of tax, and dismissed the remaining request for adjudication.

E. According to the above decision of the Tax Tribunal, the Defendant-U.S. Director of the Korea Tax Tribunal dismissed the Plaintiff’s comprehensive income tax for the year 2010 as KRW 357,237,050.

The imposition of value-added tax on December 1, 201 by the Head of Suwon Tax Office and the imposition of each value-added tax on December 1, 201 by the Head of Suwon Tax Office on December 1, 2011.