1. All of the plaintiff's claims are dismissed.

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

1. Details of the disposition;

A. From February 11, 2008, the Plaintiff (i) operated the “large-Name Gas station” in 299-4 of the Masung-si Masung-si Masung-si Masung-si, and (ii) closed the business on September 7, 2011.

B. The Plaintiff reported the value-added tax for the second period and the first period of 2009 to the Defendant in 2010, and deducted the input tax amount based on the purchase tax invoice (hereinafter “the instant tax invoice”) issued by the Dae Petroleum Co., Ltd. and the YY Co., Ltd. (hereinafter “YY”) on the premise that the Plaintiff was supplied with oil from the Daesung Petroleum Co., Ltd. and the YY Co., Ltd. (hereinafter “YY”) as follows:

The total value of purchase by suppliers of the taxable period (won) in 2009 for the second period of 291,236,363 for petroleum 291,236,363 for the first period of 2010 for petroleum 13520,163,637 for the first period of 275,000 for the 1595,163,637 for the first period of 201

C. On February 1, 2013, the Defendant decided not to deduct the input tax amount from the output tax amount on the grounds that the instant tax invoice is a processing tax invoice that is not a real transaction, and notified the Plaintiff of the correction of the input tax amount of KRW 17,616,820 in 209 and KRW 111,68,40 in 2010 (including additional tax), respectively, for the Plaintiff’s subsequent tax.

(hereinafter “instant disposition”) D.

On June 18, 2013, the Plaintiff appealed to the Tax Tribunal, but the said appeal was dismissed on September 30, 2013.

[Reasons for Recognition] Facts without dispute, Gap evidence 1 through 5 (including each number), Eul evidence 5, 6, and 8, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion is only the data on petroleum and dry companies, and the tax invoice of this case constitutes a false tax invoice. However, it is recognized that the Plaintiff received and confirmed the Plaintiff’s business registration certificate, petroleum sales registration certificate, certified copy of the company register, copy of passbook, certificate of seal impression of business employees A, and the Plaintiff’s substitute oil storage machine in Pyeongtaek-si B.