1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. From October 2, 2002, the Plaintiff is a corporate entrepreneur who is engaged in the daily life advertising agency business of small scale businessmen from October 2, 2002, and runs a business through the issuance and distribution of 38 member stores for each region throughout the country (32 member stores and 6 non-permanent employees).

B. The Plaintiff’s franchise store is classified into “direct franchise store” and “non-permanent franchise store.” The direct franchise store is a franchise store operated by the Plaintiff after the Plaintiff’s personal business registration in the name of its employee (hereinafter “instant business establishment”), and the non-permanent franchise store is a franchise store operated by the Plaintiff in the manner of receiving fees from the operator of the relevant franchise store instead of granting the Plaintiff an independent operating right and allowing the Plaintiff to conduct the business.

The registration status of the instant workplace is as follows.

CF K Ha F DF F DD HaJ Y HH HH HH AC AC AC M AC AP AP AP AP AP AU T, Y Y Y Y AE AE AE AE AE AE AE AE AE AE AE AF AF AST AUAAO, as described above, the Plaintiff filed for registration as an individual business operator in the name of the employee under his/her direct management, and received tax invoices according to his/her business registration, and filed and paid value-added tax accordingly.

C. From November 29, 2012 to April 6, 2013, the Defendant conducted a consolidated corporate tax investigation with respect to the Plaintiff, and recognized the sales and purchase of each of the instant workplace as the Plaintiff’s transaction on the premise that the actual business operator of the instant workplace is the Plaintiff, and notified the Plaintiff of the rectification and correction of corporate tax and value-added tax.

(hereinafter “Initial Disposition”). However, the Plaintiff’s input tax deduction is recognized for the purchase transaction of the instant workplace.

The director of the Daejeon Regional Tax Office shall conduct an audit on the business of the defendant on or around December 2013, and shall not exceed that prior to the wholly amended by Act No. 11873, Jun. 7, 2013.