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 May 13, 2015, the Plaintiff asserted that three copies of purchase tax invoices (the supply price of KRW 252,937,750; hereinafter “instant tax invoice”) received from the Plaintiff’s spouse D (hereinafter “E”) were omitted, and filed a request for correction by deducting the input tax amount of KRW 25,293,775 from the output tax amount of the instant tax invoice from the output tax amount, when the Plaintiff reported the tax base and tax amount of value-added tax for the first period of 1, 2014, the Plaintiff filed a request for correction with the Defendant for deducting the input tax amount of KRW 25,293,75 from the output tax amount.

B. On July 13, 2015, the Defendant rejected the correction on the ground that there is no reason to rectify it.

(hereinafter “instant disposition”). C.

On September 1, 2015, the Plaintiff appealed to the Board of Audit and Inspection on September 1, 2015, but was dismissed on October 13, 2016.

[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 1, 2, 5, 6, 8 (including each number), the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The plaintiff asserted that the plaintiff is engaged in the wholesale business of clothing materials by entrusting the manufacturing company with manufacturing of the subsidiary materials ordered by the clothing manufacturing company and selling them after being supplied with them. The plaintiff was entrusted with manufacturing of the subsidiary materials ordered by the Cowala (hereinafter "Coala") to the E company (D). After receiving the tax invoice of this case from the E company (D), the plaintiff was provided with it and paid all the amount of the loans with business funds to the E company (D) at the beginning of the business, and the payment was made in the way of offsetting the loans and the payment for the above goods as business funds to the E company (D) or directly replacing the goods to the customer of the E company (D). Thus, the disposition of this case refusing the plaintiff's request for correction of the omission of the tax invoice of this case is unlawful.

(b) as shown in the attached Form of the relevant statutes;

C. The details of the instant tax invoice for recognition 1, and this.