1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Details of the disposition;

A. On August 16, 2010, Plaintiff A was engaged in wholesale and retail business of non-metallic metals with the trade name “D” in Kimpo-si, Kimpo-si, etc., but closed on December 31, 2010, Plaintiff A established Plaintiff B (hereinafter “Plaintiff B”) in Kimpo-si, Kimpo-si, Kimpo-si, 201, and run wholesale and retail business of scrap iron and non-ferrous.

B.1) During the 2010 taxable period of the 2nd VAT, Plaintiff A received purchase tax invoices of KRW 267,100,000 from F, and thereafter paid the value-added tax to the Defendant after deducting the purchase tax invoices from the output tax amount. (2) The Defendant notified of F of the result of the investigation on data related to F, and conducted a general investigation on the Plaintiff from November 30, 2012 to January 8, 2013, and issued the said input tax amount on the ground that the purchase tax invoice issued and issued by F is false, and notified Plaintiff A of the correction of KRW 48,873,950 on April 1, 2013.

(3) On July 11, 2013, Plaintiff A appealed and filed a request for adjudication on July 11, 2013. However, the Tax Tribunal dismissed the decision on October 23, 2014. (c) Plaintiff B submitted the purchase tax invoice of KRW 21,229,476,120 in total from G, H, I, J, K, L, M, N, and Stock Company O (hereinafter “O”) during the value-added tax period from 1 to 2012. (d) Plaintiff B submitted the purchase tax invoice of KRW 21,229,476,120 in total from the output tax amount, and paid the value-added tax to the Defendant after deducting it from the output tax amount.

Purchase Price (won) G 201 and 102 8,768,00,000 H H 2, 2011 2, 364,03,000,000 I 2, 2011 and 32,86,000,000 J 1 and 2, 17 2,252,000,000 for 2, 2011 and 17 2,252,000,000 for 2246,000,000 L 2, 200, 383,000,00,000 for 2, 200, 200, 2000 for 2, 383,000,000, 2000 for 2, 37,010, 2000, 2010, 2010, 2010