1. The instant lawsuit shall be dismissed.

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

1. Basic facts

A. The Plaintiff is an individual entrepreneur engaged in the scrap metal wholesale business under the trade name of “B,” and supplied 3,890,913,410 won in total to 11 companies, including MMM, etc. (hereinafter “instant companies”) during the second period of 2014.

“The instant tax invoice was issued 79 copies of the tax invoice (hereinafter “instant tax invoice”) and the Defendant filed a return of the second value-added tax for 2014 to the amount of output tax calculated on the basis of the instant tax invoice, etc. Meanwhile, the instant business entity deemed 395,172,631 won as the amount of output tax. On the other hand, on October 27, 2014 and January 26, 2015, the former Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015) amended Article 106-9(3) of the Restriction of Special Taxation Act (Act No. 12853, Dec. 23, 2014); however, the Plaintiff did not separately reduce the amount of output scrap from the amount of output tax for 206-9 of the instant tax invoice to the Defendant under Article 106-9(3) of the same Act.