1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. From December 9, 2009, the Plaintiff operated a gas station in the name of “C gas station” in “C gas station” in “C gas station in Chungcheongnam-gun B, Chungcheong-gun, and moved to D on February 23, 2012. The Plaintiff received a tax invoice as indicated below from Company E and E (hereinafter “E”) located in Busan, and from the F gas station located in Incheon (hereinafter “E”), and deducted the relevant input tax amount from the output tax amount upon filing a value-added tax return.

(Unit) Customer E Co., Ltd., Ltd., 201, April 31, 2012, 201; 90,00,000,236,363 April 30, 2012; 2012,636,363; 207,581,819 small 202,527,527,272727,302,636,636,364, 205, 207, 20363,636,64, 205, 207, 207, 20636, 207, 207, 207, 20636, 207, 29636, 207, 205, 206, 364, 206, 207, 263636, 297

B. The director of the Busan Regional Tax Office and the director of the Incheon District Tax Office respectively conducted a tax investigation on the E and the Incheon District Tax Office located in Busan, and filed a complaint on the data of the E and E, while each of the above companies filed a tax invoice issued by the Plaintiff as a false tax invoice, and notified the Defendant of the taxation data.

C. The director of the Daejeon Regional Tax Office, upon conducting a tax investigation with respect to the F station from November 7, 2012 to January 4, 2013, found that the sales tax invoice issued during the second and first taxable period in 2011 with respect to the Plaintiff, including the Plaintiff, was a processed transaction, and filed a complaint with the F station as data, on the other hand, deemed the tax invoice issued by the F station to be a false tax invoice, in addition to the credit card sales amount verified as being normally purchased within the scope of the purchase of the oil.