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;

가. 원고는 2009. 4. 15.부터 ‘B’이라는 상호로 고은(古銀) 도소매업을 영위하였는데, 2009. 7. 1.부터 2010. 12. 31.까지 C 외 293인으로부터 은수저 등을 매입하여 주식회사 세형금속(이하 ‘세형’이라 한다) 등에 매출하고 구 조세특례제한법(2010. 12. 27. 법률 제10406호로 개정되기 전의 것, 이하 같다) 제108조(재활용폐자원 등에 대한 부가가치세 매입세액 공제특례) 규정에 따라 재활용폐자원 매입액 합계 7,398,834,272원(2009년 2기 1,336,290,230원, 2010년 1기 2,693,504,442원, 2010년 2기 3,369,039,600원)에 대한 매입세액(2009년 2기 75,639,036원, 2010년 1기 152,462,178원, 2010년 2기 190,700,354원)을 공제하여 부가가치세를 신고하였다.

B. After conducting an investigation of value-added tax against the Plaintiff, the head of the tax office of Sejong District Tax: (a) deemed that the details stated in the input tax return submitted by the Plaintiff were false, and thus, deducted the input tax amount for recycled waste resources reported by the Plaintiff; (b) deemed that the three forms deposited in the Plaintiff’s account and the sales amount of KRW 992,170,00, which is the difference between the amount deposited in the Plaintiff’s tax invoice issued by the Plaintiff, were omitted; and (c) on February 8, 2012, the head of the tax office corrected and notified the Plaintiff of the total value-added tax amount of KRW 809,656,950 (22,618,440, 209, KRW 238,877,740, KRW 2348,160,770, KRW 70, February 22, 2012, the head of the tax office of Yangyang District Tax imposed the amount omitted on the Plaintiff.

(hereinafter the above imposition of value-added tax and imposition of global income tax are combined, and they are referred to as the “instant disposition”).

The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on August 23, 2012, but was dismissed on November 28, 2012.

[Reasons for Recognition] Evidence Nos. 9, 10, Eul Evidence Nos. 1 and 2 (including each number), the purport of the whole pleadings

2. The case.