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

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

. Details of the disposition; and

A. The Plaintiff operated the “Ch bar”, an entertainment tavern in Gwanak-gu in Seoul Special Metropolitan City (hereinafter “instant main shop”), and closed the business on April 29, 2013.

B. As to the main points of this case, the Plaintiff reported value-added tax from the second to the first period from 2009 to 2011 as follows.

* (B) purchase from D Co., Ltd.

C. From March 7, 2013 to April 25, 2013, the director of the Seoul Regional Tax Office conducted an investigation of tracking the distribution process of alcoholic beverages by D Co., Ltd. (hereinafter “non-party company”) (the period subject to investigation: July 1, 2009 to June 30, 2012; hereinafter “instant investigation”). As a result, the non-party company discovered double books managed separately by the non-party company (hereinafter “the instant double books”). On March 17, 2014 based on the instant double books, the director of the Seoul Regional Tax Office notified the Defendant that the Plaintiff failed to receive the tax invoices from the non-party company from February 2, 2009 to January 1, 2011, and failed to receive the tax invoices from the non-party company and failed to purchase them.

(2) The following facts are revealed: (a) the amount of the tax return for each kind of data in the taxable period (value-added tax) and the actual transaction amount (value-added tax) and the amount of the tax charged investigation derivatives (value-added tax) from the data base (value-added tax) C entertainment bars (the main points of this case) 2, 9,1209 2,120 46,681 37,561 D (the main points of this case) 2, 2010 15,110 31,676 16,56 2011 21,70 21,70 21,706 32,359 510,65146,09 964,251 d (the main points of this case)

D. Based on the instant double book, the Defendant calculated the omitted amount of sales report converted to the instant amount by the value added ratio in the pertinent taxable period based on the instant double book, and then corrected and notified each of the value-added tax, individual consumption tax, and education tax as indicated in the following table.

(hereinafter collectively referred to as “each disposition of this case”). Unit (1,00 won)

E. The Plaintiff filed an objection on June 16, 2014.