1. The plaintiff's claim is dismissed.

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

Facts of recognition

The plaintiff is a company engaged in petroleum refining, wholesale retail, and retail business, and the defendant is a company engaged in the export and import business of petrochemicals, oil refinery business, etc.

From July 8, 2013 to October 10, 2013, the Plaintiff and the Defendant trading Plaintiff purchased HE (PHenol Hevy Ed; hereinafter “instant product”) 2,574,610km produced by LG chemical stock companies on a total of 45 occasions, and paid a total of 1,529,318,840 won (including value-added tax) to the Defendant.

After paying the purchase price as above, the Plaintiff requested the Defendant to issue a tax invoice for each transaction, but the Defendant discontinued the transaction with the Defendant on and after the mid-up of October 2013, which did not comply with the request.

The Defendant issued an electronic tax invoice to the Plaintiff on January 7, 2014; the Defendant issued a trade statement stating that the Defendant sold the instant product to the Plaintiff on a total of 105 occasions from December 2, 2013 to December 31, 2013; and issued an electronic tax invoice with the amount of KRW 1,390,289,40, and the amount of tax KRW 139,028,940, and the same month.

9. In issuing an electronic tax invoice with the content of revoking the above electronic tax invoice, “the grounds for revision” was stated as “cancellation of the contract”.

On February 28, 2014, the Defendant issued a transaction statement stating that the Defendant sold the instant product to the Plaintiff on two occasions on February 28, 2014, and issued an electronic tax invoice of KRW 1,390,289,400, and “tax amount” of KRW 139,028,940, and the Plaintiff was refunded value-added tax by submitting it to the Samsung Tax Office, the competent tax office.

The Plaintiff’s payment of additional tax, etc. is value-added tax on August 29, 2014 on the ground that the electronic tax invoice was received after the time of supply through a tax investigation on the grounds that it was the purchase tax invoice received after the time of supply.