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 business operator running C, a regional agent of a joint stock company B (hereinafter “B”) from February 23, 2007 to May 2, 2011.

B. In the course of tax investigation with respect to B, the director of the Seoul Regional Tax Office: (a) deemed that the Plaintiff received tax invoices equivalent to KRW 302,284,00 in total amount of KRW 302,284,00 in the first period of 1,59,616,000 in 209 and KRW 242,68,00 in 209 without any real transaction from the point of Ansan branch; and (b) notified the Defendant

C. According to the review of the above taxation data, the Defendant: (a) excluded the portion of the Plaintiff’s total supply value of KRW 482,162,00, which was received from B during the first and second period of 2009, from which the fact of transaction is proved as financial data; (b) considered the tax invoice equivalent to KRW 55,280,260 in 209, and the tax invoice equivalent to KRW 114,739,000 in 209 (hereinafter “instant tax invoice”) as the fact that there is no real transaction; and (c) deducted the input tax amount for such tax invoice; (d) included the Plaintiff’s tax invoice for KRW 19,575,104 in total issued to D (hereinafter “D”), for the same period of 209, 209, 209, 59,108, 248, and 209, 2005, 209, 20085, 209.

(hereinafter “instant disposition”) D.

On October 22, 2015, the Plaintiff appealed and filed an appeal with the Tax Tribunal on April 21, 2016, but was dismissed on October 26, 2016.

【Reason for Recognition】 Each entry of Evidence Nos. 1, 3, and Eul Nos. 1 through 3 (including each number; hereinafter the same shall apply), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1) The Plaintiff’s assertion that the instant tax invoice is not false (i.e., the Plaintiff’s assertion).