1. The plaintiff's claims against the defendants are all dismissed.

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

1. Details of the disposition;

A. The Plaintiff received purchase tax invoices from F regarding the voice-explosion machine (the name of the product: E; hereinafter the same shall apply) as indicated in the following table among the taxable periods of the value-added tax (hereinafter “instant taxable period”) in February 2, 2011 and January 2012, 201, and issued sales tax invoices to G.

(2) In the event that: (a) purchase tax invoices and sales tax invoices are combined; and (b) purchase tax invoices (F) sales tax invoices (G) sales tax invoices and sales tax invoices in the taxable period are combined; (c) KRW 2,570,400,000 in the aggregate of KRW 2,570,40,000 in the total of KRW 21,575,815,000 in the total of KRW 7,00 in the first half of January 2012; and (d) KRW 930,30,000 in the aggregate of KRW 2,570,400 in the taxable period (G)

B. From May 28, 2013 to August 15, 2013, the director of the Seoul Regional Tax Office conducted a tax investigation with the Plaintiff, and deemed that the instant tax invoice constituted a processed tax invoice received without real transaction. On August 16, 2015, the head of the Seoul Regional Tax Office notified the head of the Dong-gu Tax Office of taxation data on October 7, 2013, and notified the Plaintiff of the change in the amount of bonus by treating the said amount as the representative director D, and then notifying the Plaintiff of the change in the amount of income by treating the amount of KRW 45,515,00,00, which deducted the total sum of the supply values entered in the sales tax invoice from KRW 930,300,00,000, which is the aggregate of the supply values entered in the sales tax invoice, from KRW 930,300,000,551,500.

C. On October 1, 2013, the head of the tax office of the Dongdaemun-gu calculated the Plaintiff’s tax base of corporate tax and value-added tax for the second period of December 201, 201 by excluding the supply value stated in the instant tax invoice from the Plaintiff’s sales amount and expenses, and the input tax amount, respectively, and then notified the Plaintiff of the revised tax amount of KRW 45,085,630 for the first period of January 201, 201, value-added tax amounting to KRW 45,085,630 for the first period of 2012

Provided, That in the case of corporate tax for the business year 201, the value of supply entered in the sales tax invoice at the second time in 201 shall be entered in the purchase tax invoice.