1. The Defendant’s penalty tax on April 16, 2012 for the first term portion of value-added tax for the year 2009 against the Plaintiff on April 16, 201 as of June 9, 2014.

1. Details of the disposition;

A. From December 1, 2006, the Plaintiff is operating a gas station (hereinafter “instant gas station”) with the trade name “C gas station” from Namyang-si, Namyang-si (hereinafter “C gas station”).

B. In 209, the Plaintiff received each tax invoice of KRW 230,872,727, total sum of the supply value from genetic energy Co., Ltd. (hereinafter “genetic Energy”) during the first taxable period of the value-added tax in 2009, from Ethio (hereinafter “Ethio”) during the second taxable period of the value-added tax, one of the supply value of KRW 16,789,09,091, and filed a value-added tax return including the supply value in the input tax amount subject to the deduction. The specific details of each tax invoice are as follows.

(3) On February 28, 2009, each of the above tax invoices is 21,127,273,272,273,27272,279,408,409,360,409,89,000,000,000,000 won (40,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,00,000,000,000,000,000,000,000,000,000,000,0000,000,000,000,000,000,000,000,000

C. The Defendant: (a) notified the so-called “data-called data-based tax invoice” from the director of the Daejeon Regional Tax Office and the director of the Daejeon Regional Tax Office that the instant tax invoice constituted a false tax invoice; and (b) deemed that the instant tax invoice constituted a false tax invoice by conducting a tax investigation on the supplier; (c) denied the deduction of the input tax amount pursuant to the instant tax invoice; and (d) subsequently, prior to the amendment by Act No. 9911, Jan. 1, 2010.