1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff is working on the business of exporting and importing scrap metal in the 249-5, Ulsan-gun, Ulsan-gun, and the Eup-do, Ulsan-do.

B. The Plaintiff filed a separate tax return on the basis of four purchase tax invoices from November 25, 2010 to December 15, 2010 (total 12,914,000 won), 12 copies of purchase tax invoices from January 10 to June 6, 2011 (total 52,403,000 won, and total 16 tax invoices; hereinafter “first tax invoice”). Accordingly, the Plaintiff filed a separate tax return on the corporate tax appropriated as value-added tax and deductible expenses after deducting them from the output tax amount. Accordingly, the Defendant imposed corporate tax on the Plaintiff for the second period of February 201, 201, the value-added tax for January 201, and the corporate tax for year 201 and year 2011.

C. From August 7, 2013 to December 30, 2013, the Plaintiff filed a return on the value-added tax and the corporate tax appropriated as deductible expenses after deducting it from the output tax amount, respectively, on the basis of 32 copies of purchase tax invoices (total 156,552,000 won; hereinafter “second tax invoices”) received from B from B, and accordingly, the Defendant imposed the value-added tax for the second period and the corporate tax for the year 2013 respectively on the Plaintiff.

(1) The amount of corporate tax of 2,683,390 (including additional tax of 1,391,99) for the year 2010 on August 10, 2015 (including additional tax of 1,391,99) shall be KRW 16,014,890 (including additional tax of 8,69,593) for the year 2010 on August 11, 2015; KRW 2,708,650 (including additional tax of 1,417,254) for the second period of 2010 on August 11, 2015; KRW 2,708,650 (including additional tax of 1,417,254); KRW 10,754,40 for the year 2010 on August 11, 2015 (including additional tax of 5,514, 142, 2015); and

D. Based on the result of the tax investigation conducted from April 17, 2014 to May 28, 2014, and the Defendant’s tax investigation conducted from June 13, 2014 to May 28, 2014, all of the first and second tax invoices shall be deemed as processed materials, and the Plaintiff is listed in the table 1 to 4 below.