1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. From June 1, 2007 to December 31, 2013, the Plaintiff is engaged in the wholesale business, etc. of other fishery products in the trade name, the name of “C,” and the wholesale and retail business, etc. of the same trade name from around July 1, 2013 to around July 1, 2013.

B. During the value-added tax period from No. 1 to No. 2013 in 2011, the Plaintiff supplied 331 scambling, scambling, scambling, scambling, etc. to 331 scambling, and deemed this as an unprocessed food under Article 26(1)1 of the Value-Added Tax Act and reported it as tax

C. As a result, the Defendant conducted a tax investigation on the Plaintiff from May 15, 2014 to June 3, 2014, the Plaintiff became B.

The salted fish, as described in paragraph (1), (1) was determined to be not subject to value-added tax exemption, and 79,171,766 won as stated in the Plaintiff’s claim for the value-added tax for the first period of September 3, 2011 (including additional tax 20,283,764 won), and 79,171,766 won as stated in the Plaintiff’s claim for the value-added tax for the second year of 201 is the final tax amount corrected by the Defendant.

The notified tax imposed by the Defendant on the Plaintiff is KRW 79,171,760.

The amount of value-added tax for the second term of 2012 and for each amount of value-added tax for the first term of 2013.

(Additional Tax, 29,943,347 won), value-added tax for the first period of 2012 (including additional tax 15,64,005 won), value-added tax for the second period of 2012 (including additional tax 22,571,783 won), value-added tax for the second period of 2012 (including additional tax 22,571,783 won), value-added tax for the first period of 2013 43,916,050 won (including additional tax 13,115,549 won), value-added tax for the second period of 2013 57,729,760 won (including additional tax 17,329,90 won), value-added tax for the second period of 2013.

(hereinafter the Defendant’s imposition disposition of each value-added tax on September 3, 2014 (hereinafter collectively referred to as “instant disposition”). / [based on recognition] Party A’s 1, 2, and 8, and Party B’s 1 and 2 evidence (including numbers; hereinafter the same shall apply) and the purport of the entire pleadings.

2. The disposition;