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 a person who runs the scrap metal wholesale business in the name of “C” from October 20, 200 to Incheon Seo-gu.

B. The Plaintiff received 17,00,000 won in supply price of the first period of 201, 57,930,000 won in supply price of the second period of 201, 25,7330,000 won in total, and 76,5260,000 won in purchase tax invoice (hereinafter “instant tax invoice”) from E running business with D (hereinafter “D”), and paid the value-added tax by deducting the relevant input tax amount from the output tax amount.

C. The Defendant determined that D is data, and the instant tax invoice was a disguised tax invoice made by a supplier false, and on October 1, 2013, notified the Plaintiff of KRW 93,44,980, value-added tax for the first half period, and KRW 57,067,240 for the second half year, 201, by deducting the input tax amount related to the instant tax invoice from the output tax amount.

(hereinafter “instant disposition”) D.

The Plaintiff filed an objection against the instant disposition with the Tax Tribunal on May 9, 2014, and the Tax Tribunal dismissed the said claim on July 22, 2014.

[Reasons for Recognition] The purport of the entire pleadings in the absence of dispute, Gap evidence Nos. 1 and 2 (including each number; hereinafter the same shall apply)

2. Whether the instant disposition is lawful

A. The Plaintiff asserted that the instant tax invoice cannot be deemed to be a false tax invoice, since it was a real transaction with D, and even if the instant tax invoice was entered falsely by the supplier, the Plaintiff constitutes a bona fide transaction party that fulfilled its duty of care.

Therefore, the instant disposition, which did not deduct the input tax amount related to the instant tax invoice from the output tax amount, is unlawful.

(b) Entry in the attached Form of relevant statutes;

C. The tax invoice submitted by the person liable to pay value-added tax on the falsity of the instant tax invoice is false without any actual transaction.