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 operating a gas station from April 20, 2010 to the trade name of “C gas station” in Echeon-si B.

B. The Plaintiff received five copies of purchase tax invoices of KRW 475,748,182 from D (hereinafter “D”) in the first taxable period of value in 2010 from the supply price of KRW 475,748,182, and from E (hereinafter “E”), KRW 136,527,272, and KRW 42,509,091, total of KRW 654,784,545, and received three copies of purchase tax invoices of KRW 496,521,817 from D in the second taxable period of value added tax in 2010 (hereinafter “each of the above purchase tax invoices”). The Plaintiff deducted the input tax amount under each of the instant tax invoices, and filed and paid the value-added tax for the pertinent taxable period to the Defendant by deducting the input tax amount under each of the instant tax invoices from the supply price.

C. However, on January 2, 2013, the Defendant denied the deduction of the relevant input tax amount on the grounds that each of the instant tax invoices constitutes a tax invoice written differently from the fact by the supplier, and notified the Plaintiff of each of the correction and correction of the value-added tax for the first period of 1,267,910 (including additional tax) and value-added tax for the second period of 2010 for the second period of 2010 (including additional tax).

(hereinafter “each disposition of this case”) D.

On December 26, 2013, the Plaintiff filed an appeal against the instant disposition with the Tax Tribunal, but the said claim was dismissed.

[Reasons for Recognition] Facts without dispute, Gap evidence 1 to 3, Eul evidence 1 and 2 (including each number), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion ① was actually supplied with oil from the above transaction parties and accordingly received each of the tax invoices of this case. Thus, each of the tax invoices of this case does not constitute a false tax invoice, but is not so.

(b) if any;