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 company that runs the wholesale business of scrap metal from August 13, 2013.

B. Ordinary steel suppliers are supplied with scrap metal through an intermediate firm, which is an intermediate firm that recruits and manages scrap metal suppliers, and the Plaintiff has recruited and managed scrap metal suppliers as the Gu unit of C Co., Ltd. (hereinafter “C”).

C. Examining the business form of the supply of scrap metal through a old unit company, the tax invoice for the supply of scrap metal is issued in the order of the supplier of the scrap metal, the old unit company, and the steel company, but in fact, the supplier of the scrap metal collects and processes the scrap metal in order to reduce unnecessary costs, and then loading and unloading the scrap metal at the place of business of the steel company without loading and unloading the scrap metal at the place of business of the old unit company.

(The cost of scrap metal shall be paid to the old contractor after deducting profits from the old contractor. (D) If the steel contractor pays to the old contractor, the old contractor shall pay the remainder to the old contractor.

Meanwhile, the Plaintiff received a tax invoice for the supply of scrap metal (hereinafter “instant tax invoice”) from D, E, and F (hereinafter “the instant transaction partner”) who was registered as a scrap metal wholesaler during the taxable period of value-added tax from the second to the second period of the Value-Added Tax in 2013, and filed a return on the value-added tax and corporate tax calculated by deducting the input tax amount pursuant to the instant tax invoice.

Unit: 2, 2014, 2012, 2012, D 519,849, 640, 463, 467, 400 56,382,240 - E 564,079, 970, 253, 813, 120, 310,266, 850 2,793, 641, 230 - 1,401, 401, 453, 9201, 392, 392, 310 total 3,877, 570, 840, 463, 467, 401, 711, 649, 280, 754, 160

E. The Busan Regional Tax Office conducted a tax investigation with respect to the instant transaction partner from July 2012 to June 2014, and conducted a tax investigation with respect to the instant transaction partner, despite the fact that the instant transaction partner did not actually receive or supply scrap metal.