1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On July 18, 2012, the Plaintiff is a person who has completed business registration with the trade name “C” in the name of “Asan City B” and “C.”

B. The Plaintiff filed each return on value-added tax, global income tax, and wage and salary tax (hereinafter “value-added tax, etc.”) as indicated below, and the Defendant imposed each disposition imposing value-added tax, etc. (hereinafter “instant disposition”) on the Plaintiff from April 2013 to August 2015, including non-payment penalty tax, as to the scheduled notice of value-added tax and the portion for which interim prepayment tax return and payment based on the Plaintiff’s report were not made.

(3) For the purpose of 20.33 of global income tax for 20.1: Value-added tax for 20,457,543 on January 21, 2013; value-added tax for 20,46,00 won on July 23, 2013; value-added tax for 20,67,347; 20,81,000 won on January 23, 2014;

On July 2016, the Defendant notified the Plaintiff that the sum of KRW 115,867,080, including value-added tax, should be paid to the Plaintiff.

[Reasons for Recognition] Facts without dispute, entry of Eul Nos. 1, 2, 3 and 4 (including the number of each branch; hereinafter the same shall apply) and the purport of the whole pleadings

2. Whether the instant disposition is null and void

A. The plaintiff's assertion.