1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On May 28, 2014, the Plaintiff was appointed as administrator upon commencement of rehabilitation procedures for the rehabilitation company as Busan District Court Decision 2014hap15, supra.

(I) (I do not distinguish between a rehabilitation company and the plaintiff for the purpose of convenience, but only hereinafter referred to as "Plaintiff"). (b)

After customs clearance is conducted at the price offered by an exporter from a company B, etc. located in Switzerland (hereinafter “ exporter”), the Plaintiff settled the difference between the amount of advance payment and the amount of insufficient payment.

C. From April 9, 2014 to April 23, 2014, the Defendant confirmed that some of the amount of payment was omitted due to the failure to correct the dutiable value return, despite the occurrence of additional payment in accordance with the settlement of the price for the import declaration from July 15, 2009 to October 10, 2013, the Defendant corrected KRW 116,680,620, the additional tax 1,096,80, the additional tax 53,531,700, and the additional tax 174,583,230, the sum of the additional tax 1,583,230, and the additional tax 1,680, the additional tax 1,096,80, the additional tax 53,531,700, and 377.

On July 24, 2014, the Plaintiff applied for issuance of revised import tax invoices to the Defendant. However, on July 29, 2014, the Defendant rendered a disposition rejecting the issuance of revised import tax invoices (hereinafter “instant disposition”) on the ground that the Plaintiff does not fall under the category of issuance of revised import tax invoices pursuant to Article 35(2)2 of the Value-Added Tax Act (hereinafter “instant legal provisions”), Article 2 of the Addenda, and Article 72 of the Enforcement Decree of the same Act.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 3, purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion that the income amount was underreported by the Plaintiff.