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 February 2, 2003, the Plaintiff received purchase tax invoices of KRW 284,559,000 (hereinafter “each of the instant tax invoices”) from Nonparty D (representative E, hereinafter “Nonindicted Company”) during the taxable period of value-added tax from February 2, 2003 to January 1, 2012, and filed a value-added tax return after deducting the input tax amount from the output tax amount.

B. The director of the Seoul Regional Tax Office, from March 7, 2013 to April 25, 2013, discovered double books separately managed by the non-party company (hereinafter “the double books of this case”) in the course of conducting an investigation of tracking the distribution process of alcoholic beverages with respect to the non-party company. Based on the double books of this case, each of the tax invoices of this case on the basis of the double books of this case notified the Defendant of the fact that the total amount of KRW 135,648,000 is excessive as shown below.

C. On July 1, 2014, the Defendant issued a revised notice of KRW 8,164,340 for the second quarter value-added tax, KRW 5,186,410 for the first quarter of 2010, value-added tax for the second quarter of 2010, KRW 910,830 for the first quarter of 201, value-added tax for the second quarter of 2010, KRW 910,830 for the second quarter of 201, and KRW 2,106,670 for the second quarter of 201, and KRW 648,980 for the first quarter of 201 (hereinafter “instant disposition”).

On October 1, 2014, the Plaintiff filed an appeal with the Tax Tribunal on the instant disposition, but was dismissed on December 1, 2014.

[Ground of recognition] Facts without dispute, Gap evidence 2, Eul evidence 1 and 2 (including branch numbers, if any) and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion was conducted in the course of investigating the suspicion of violation of the Punishment of Tax Evaders Act against the representative director E by the Nonparty company.