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, as an enterprise that processes and sells copper raps and waste coppers, issued each tax invoice of KRW 112,145,356,890 from the total value-added 19 companies to the total value-added 23, 201 through 2, 2012, each of the supply price of KRW 20,000,000, and KRW 50,000,000 (hereinafter “each of the tax invoices of this case”) on October 3, 2012 from the stock company B (hereinafter “B”), among the taxable periods of value-added 2, 201 through 2, 2012, issued each of the tax invoices of KRW 112,145,356,890, and paid the value-added tax and corporate tax for each taxable period and business year by treating them as costs.

B. Upon conducting a tax investigation with the Plaintiff, the Seoul Regional Tax Office deemed that each of the instant tax invoices were processed transactions and the remaining tax invoices were false tax invoices for disguised transactions, and notified the Defendant of the imposition of taxes on the Plaintiff. On December 2, 2013, the Defendant notified the Plaintiff of the amount of value-added tax 1,934,643,310, value-added tax for the first period of December 2, 2011, value-added tax 8,036,425,920, value-added tax for the second period of February 2012, 2012, value-added tax 9,397,960,490, and corporate tax 214,697,960, and corporate tax for the second period of December 2011 reverted to the business year of 2012.

C. On January 27, 2014, the Plaintiff appealed and filed a petition for an adjudication with the Tax Tribunal. On July 20, 2015, the Tax Tribunal rendered a decision allowing the Plaintiff to deduct the input tax amount and to process the cost on the grounds that the Plaintiff did not know the fact that each of the said tax invoices was false at the time when the Plaintiff was issued each of the instant tax invoices, other than each of the instant tax invoices. The Defendant rejected the deduction of the input tax amount for each of the instant tax invoices and the disposition of the cost thereof.