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 company that was established around April 23, 1993 and engaged in the manufacture, distribution, etc. of chemical drugs in Namyang-si, Namyang-si.

B. The Plaintiff purchased solvents equivalent to KRW 855,805,923 in total supply price during the first and second period of 2005 from Jhemco Co., Ltd. (hereinafter “EmhemCo”), and reported value-added tax and corporate tax by deducting it from the output tax amount after receiving a tax invoice and adding it to deductible expenses.

C. The director of the Seoul Regional Tax Office conducted a tax investigation on Qhemco, and notified the Defendant of the taxation data that the Plaintiff was not verified from the payment of the price, among the tax invoices delivered to the Plaintiff during the first and second taxable periods of 2005, the amount equivalent to KRW 660,780,000, which was not verified by the Plaintiff.

Based on this, the Defendant issued a revised tax invoice equivalent to KRW 784,569,00 of the remaining supply value, excluding the supply value of KRW 60,234,00,000, which is confirmed to have been paid for the tax amount equivalent to KRW 844,80,000, which was paid to the Plaintiff in the second and second taxable periods of 2005 (hereinafter “instant tax invoice”) from the output tax amount, which was received without real transactions, and was not deducted from the output tax amount, and was not deducted from the output tax amount, and accordingly deducted from the output tax amount, and notified the Plaintiff of KRW 102,265,890 on May 20, 2013, as a non-deductible tax amounting to KRW 57,067,160 on the second taxable year of 205, and KRW 367,347,510 on the business year of 205.

(hereinafter “instant disposition”) e.

On June 30, 2013, the Plaintiff filed an appeal with the Tax Tribunal on July 31, 2013, but the Tax Tribunal dismissed the appeal on March 31, 2014.

[Ground of recognition] Facts without dispute, Gap evidence 1 to 3, 6 evidence, Eul evidence 1 to 4 (including each number), the purport of the whole pleadings

2. The plaintiff's assertion

A. The plaintiff around 2005.