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. On March 2, 1989, the Plaintiff established a gas station and rest area as a target business and operated a gas station in Ansan City, and leased the gas station and ancillary facilities to C on March 10, 2008. Since April 1, 2008, C operated the gas station and closed it on June 2010.

B. During the second taxable period in 2007 and the first taxable period in 2008, the Plaintiff received 356,945,453 tax invoices (hereinafter collectively referred to as the “instant tax invoices”) from Company D, etc. (hereinafter collectively referred to as “the instant transaction parties”), and filed a value-added tax return with the Defendant by deducting the relevant input tax amount from the output tax amount, as follows.

Customer supply value (won) is limited to D Co., Ltd. 1, 2008, 2007, 2007.

65,181,818 (one sheet), 65,181,818, E Co., Ltd. (hereinafter referred to as “E”).

117,036,363 (5 sheet) 72,190,908 (3 sheet 189,227,271 Co., Ltd. hereinafter referred to as “F”).

34,390,909 (one sheet) 34,390,909, G Co., Ltd. (hereinafter referred to as “G”).

21,672,727 (one sheet) 21,672,727 Co., Ltd. H hereinafter referred to as “H”).

46,472,728 (two pages) 46,472,728 Total sum 238,281,817 118,663,636 356,945,453

C. Based on Articles 17(2) and 16(1) of the former Value-Added Tax Act (amended by Act No. 9268, Dec. 26, 2008; hereinafter the same), the Defendant: (a) deducted the pertinent input tax amount on the ground that the instant tax invoice was false; and (b) issued each disposition of imposition of value-added tax for the second period of October 15, 2012 (including additional tax); (c) value-added tax 47,758,820 (including additional tax); and (d) value-added tax 24,32,480 (including additional tax) for the first period of 208 (hereinafter referred to as “instant disposition”).

[Reasons for Recognition] Facts without dispute, Gap evidence 1-1, 2, 2, 4, Eul evidence 1-1, 2, and 2-1, 2-2, and the purport of the whole pleadings

2. Whether the instant disposition is lawful