1. The plaintiff's claim is dismissed.

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

Details of the disposition

On February 22, 2012, Nonparty S Co., Ltd. (hereinafter “SPS”) awarded a contract for the construction of the Daejeon U.S. building A (hereinafter “instant construction”).

From May 20 to May 20, 2012, the Plaintiff concluded a contract to reduce the contract amount of reinforced concrete construction to KRW 5,367,678,50 (including value-added tax) and soil construction (including contract amount of KRW 2,059,200,000, value-added tax) among the instant new construction construction works. On June 4, 2012, the Plaintiff concluded a contract to reduce the contract amount of reinforced concrete construction to KRW 5,367,678,50 (including value-added tax).

On December 28, 2012, the Plaintiff and Taeho General Construction agreed to terminate each of the instant subcontracting contracts and to issue a revised tax invoice for the amount of KRW 2,806,801,00, and the amount of the final agreement is KRW 1,673,878,50.

The Plaintiff, while carrying out construction works under each of the instant subcontract, issued a sales tax invoice as follows, and filed an application for refund of KRW 325,729,934 at the time of filing a final and conclusive value-added tax return in 2012.

(unit: (1) On December 2, 2012, 272, 7270, 856, 2012, 4,397, 890, 2226 △△△△,521, 707, 707, 325, 730 decided on February 2, 2012, the Defendant conducted on-site verification by the Plaintiff, and conducted on-site verification by the Plaintiff, to determine the reduction of sales and the imposition of additional tax on the sales of the first selected sales tax invoice in 2012, 2012, 3.

On March 29, 2013, the Defendant did not dispute the first repayment decision of KRW 24,545,455 against the Plaintiff on March 29, 2012. Therefore, the issue is not an issue.

In this case.