1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On February 5, 2010, the Plaintiff agreed to pay the construction cost of KRW 3,300,000 as the construction cost (hereinafter “the construction cost of the instant case”) when concluding a contract for construction works with a limited liability company B (the representative C; hereinafter “B”) and the B (the “instant building”).

The Plaintiff received each tax invoice of KRW 3,300,000 (hereinafter “instant tax invoice”) from B on eight occasions during the value-added tax period from January 2, 2010 to January 201, and deducted the input tax amount on the instant tax invoice from the output tax amount, and filed each return and payment of value-added tax and comprehensive income tax on each taxable period and year to which each taxable period and year to which it is treated as costs.

B. As a result of the investigation into the tax offense against the Plaintiff, the Defendant determined that the instant processing transaction amount of KRW 1,171,168,00 ( KRW 259,857,000 for January 2, 2010, KRW 801,310,000 for February 2, 2010, KRW 110,000 for January 1, 201, and KRW 10,000 for KRW 30,000 for each of the instant processing transaction amount (hereinafter “the instant processing transaction amount”) was a false tax invoice for the processing transaction. Accordingly, the Defendant rejected the deduction of the input tax amount under the instant tax invoice and the processing of the cost thereof for the Plaintiff on December 1, 2014, KRW 53,723,020 for value-added tax for February 16, 201, KRW 301, KRW 3610 for global income for 201, KRW 361,36361,2045,204.

C. On February 24, 2015, the Plaintiff appealed to the Tax Tribunal, and the Tax Tribunal rendered a decision to dismiss the Plaintiff’s appeal on July 28, 2015.

[Ground of recognition] Facts without dispute, Gap evidence 1 to 3, Gap evidence 9, Eul evidence 1, the purport of the whole pleadings

2. The disposition;