1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. From October 15, 2010 to Incheon Gyeyang-gu, the Plaintiff is a business operator operating a gas station under the trade name, “C gas station” in Gyeyang-gu, Incheon.

B. The Plaintiff received each of the purchase tax invoices of KRW 346,218,181 (Evidence 11-1 of the supply value of a corporation (hereinafter “D”), KRW 381,318,181 (Evidence 11-2 of the purchase tax amount of KRW 11-2 of the purchase tax amount of KRW 381,31,318,181 (Evidence 11-2 of the purchase tax amount of KRW 656,345,452 of the purchase tax amount of KRW 656,452 of the purchase tax amount of KRW 11-3 of the purchase tax amount of KRW 26,454,545 from KRW 26,45 in the first taxable period of the value-added tax in 2011 (Evidence 12-1 of the purchase tax amount of KRW 12), and KRW 232,509,210 of the purchase tax invoice in the second taxable period of the Value-Added Tax (hereinafter “E”), respectively.

(hereinafter referred to as “each of the instant transaction partners” in total, and each of the above purchase tax invoices received by the Plaintiff is referred to as “each of the instant tax invoices.”

After that, the Plaintiff, after deducting the input tax amount according to each of the tax invoices of this case, filed each tax return and paid each value-added tax on the second term portion in 2010, the first term portion in 201, and the second term in 2011 to the Defendant.

However, the Defendant denied the Plaintiff’s deduction of the relevant input tax amount on the ground that each of the instant tax invoices constitutes a false tax invoice, and imposed the Plaintiff KRW 4,528,750 on August 2, 2012, value-added tax for the second term of 2010, KRW 244,329,280, and KRW 1-added tax for the first term of 2011, and value-added tax for the second term of 201, KRW 72,248,110 for the second term of 201.

(hereinafter referred to as "instant disposition" in total) D.

The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on April 3, 2013, but the Tax Tribunal decided to dismiss the appeal on September 18, 2014.

[Ground of Recognition] Facts without dispute, Gap evidence 1, 2, 11, and 12 (including each number) respectively.