1. The plaintiff's claim is dismissed.

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

Details of the disposition

On October 17, 2013, Plaintiff (former Co., Ltd.) was established as KRW 1 million in capital for the purpose of electronic parts, semiconductors, manufacturing, wholesale and retail business, etc.

The Plaintiff issued the tax invoice of KRW 17,912,839,111 as of December 27, 2013 on the aggregate of KRW 6,69,086 (D 2,279,760, E 4,419,326) D and E (hereinafter referred to as “the semiconductor” in this case”) from Co., Ltd. (hereinafter referred to as “C”) and D and E (hereinafter referred to as “the semiconductor”) for the first taxable period of value-added tax (hereinafter referred to as “the taxable period of this case”), KRW 17,643,047,373,000, KRW 200, KRW 3081, KRW 208, KRW 3081, KRW 205, KRW 3081, KRW 3081, KRW 209, KRW 3081, KRW 1930, KRW 2081, KRW 301, KRW 319,5319,28130.

(2) The Plaintiff filed an application for refund of value-added tax amounting to KRW 1,459,594,794,792 upon filing a final return of value-added tax for the second period of value-added tax in 2013, and filed a preliminary return of value-added tax for the first period of value-added tax in 2014, and filed a tax return for the first period of value-added tax in 2014 at KRW 8,79,11,219, and the payable tax amount at KRW 879,111,219, and the payable tax amount at KRW 879,134,131,820 on June 34, 2014; the Plaintiff received a non-payment notice at KRW 4,421,571,820 on June 26, 2014; the Plaintiff filed a final return for the total amount of value-added tax of KRW 1,471,471,2814.7