1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff is a corporation that runs the business of developing and operating the store in the supermarket.

B. The Plaintiff’s points and coophone system 1) The Plaintiff’s home flusing cards (hereinafter “flusing cards”)

) The member purchases goods at the Plaintiff’s store or online shopping mall (hereinafter “the primary transaction”).

(i)The point of five points per 1,000 won (hereinafter referred to as “instant point”) each timeever.

(C) The cash coophones (hereinafter referred to as “coophones of this case”) converted one point into one won to the members who accumulated more than 2,000 points.

2) The Plaintiff received the payment in cash, card, etc. of the remainder after subtracting the amount equivalent to the face value of the instant Cukphone from the price of the goods when the Plaintiff purchases the goods from the store or online shopping mall (hereinafter “the second transaction”).

C. The Plaintiff reported and paid value-added tax in 2010 to 2012, including the amount equivalent to the face value of the instant Kuphone, when customers purchase goods using the instant Kuphone in store or online shopping mall.

The Plaintiff’s request for correction and the Defendant’s refusal 1, 2013, asserting that the face value of the coophone used at the time of the second transaction on July 25, 2013 falls under “efinite amount” excluded from the base of value-added tax, and that a request for correction for the refund of value-added tax returned at the second to 2, 2012, 2010, 2010, 12,567, 611, 403 won, 12,317,038, 686, 250, 717 won, 11,355,205, 198 won, 102, 376, 964 won, 2528, 234 won, 2015, 205, 2585, 2965, 294, 2015, 2011.