1. All of the plaintiff's claims are dismissed.

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

1. Details of the disposition;

A. From January 14, 2005 to October 29, 2009, the Plaintiff reported and paid value-added tax, individual consumption tax, and education tax (hereinafter “value-added tax, etc.”) by appropriating the amount of KRW 13,373,516,00 out of the amount of issuance 22,890,735,000, such as credit card sales slip, cash receipt, etc., to the following from 2008 to 2009, from the trade name of “C” (the trade name D before modification; hereinafter “instant business establishment”).

5. Amount of 3,00 won for supply of reference service charges, such as the amount of sales slips, 208 5,786, 577, 367, 365, 235 8, 643, 668 5,948, 785, 908, 9034.2% 59.0% for 209 3,589, 349, 948, 284, 829, 848, 4348, 78, 132.35% for supply (supply) for 208, 208, 306, 468, 467, 278, 468, 468, 432.35% for 57, 1375, 319, 537, 197, 197, 47, 57, 2064

B. From April 23, 201 to June 21, 2012, the director of the Seoul Regional Tax Office: (a) conducted a tax investigation, and conducted a tax investigation, and conducted a tax investigation, KRW 657,723,00 for the head of thewater and his/her subsidies (hereinafter “water”) and KRW 430,294,00 for marina; and (b) “the instant service charges” collectively and “the instant service charges.” The details of the instant salary records should be construed as “the instant service charges” as “the details of the service charges”; and (c) the amount of KRW 52,46,00 (hereinafter “unverification service charges”), the sum of KRW 1,140,483,00, which the parties denied the receipt, should be included in the tax base of value-added tax, etc.

C. The defendant