1. The plaintiff's claim is dismissed.

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

Details of the disposition

On June 5, 2006, the Plaintiff had been engaged in alcoholic beverage wholesale business after obtaining a license for alcoholic beverage brokerage business from the Defendant as sales outlet in Namyang-si B.

Although the Plaintiff sold a total amount of KRW 3,98,707,968 to Cmaman Agency (hereinafter “E”) from 2013 to 2016, the Defendant issued a false tax invoice to a person who was supplied with the said company instead of issuing a tax invoice to F (hereinafter “F”), G, H, or existing transaction partners, or issued a false tax invoice to a person who was not actually supplied with the said tax invoice at the end of January 2015, 2016, on the ground that the amount in violation of Article 10(1)1 and (3)1 of the Punishment of Tax Evaders Act was 10% or more of the total sales amount of alcoholic beverages as follows:

(Unit: 12,210 1,270 10.4% on February 2, 2015, 2015, 12,435 1,968 15.8% on January 1, 2016, and 11,958 1,628 13.6% on December 29, 2017, however, the Commissioner of the National Tax Service dismissed the Plaintiff’s request for examination on December 29, 2017.

[Grounds for recognition] In the course of investigating the defects of the Plaintiff’s assertion of the purport of the disposition of this case as a whole, the investigator in charge did not fully explain to the Plaintiff about the suspicion of investigation, and did not provide the Plaintiff with an opportunity to sufficiently explain. The Plaintiff’s representative is subject to a fine of KRW 20 million.