1. All of the plaintiff's claims are dismissed.

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

Basic Facts

On September 5, 2012, the Plaintiff is a corporation that registered the petroleum sales business by making its trade name to B gas station (hereinafter “instant gas station”) and its location to C as a female gas station (hereinafter “instant gas station”).

D, the representative of the Plaintiff’s right to manage the gas station of this case, agreed to transfer the right to manage the gas station of this case to E by transferring the Plaintiff’s shares held by him, and E acquired and operated the right to manage the gas station of this case from the early September 2012, in accordance with the above agreement.

The commissioner of Daegu Regional Tax Office as a result of the tax investigation conducted against the plaintiff and the result thereof shall be from February 27, 2013 to the same year.

7.5. By the end of May, F Co., Ltd. (hereinafter “F”) conducted a survey of tracking fake petroleum, and F Co., Ltd. (hereinafter “F”), confirmed that F purchased oil equivalent to KRW 2,859,609,091 without a tax invoice and sold at retail.

As a result of analyzing the transport oil content of G (hereinafter referred to as the "G vehicle") and H tank oil content of the F, the director of the Daegu Regional Tax Office confirmed that the light oil 817,508 litres were shipped from oil refineries to F from oil refinery to F, but the F sale day did not have the details entered in the F sale day.

In the course of tracking distribution channels of the 817,508 liter, the commissioner of the Daegu Regional Tax Office secured the tea department (hereinafter “instant tea department”) from October 5, 2012 to November 23, 2012 of G vehicle from October 5, 2012, and J, the actual operator of F, as F’s wife, as F’s employee, on June 3, 2013 and the same year.

6. 11.2 times the investigation was conducted.

The commissioner of the Daegu Regional Tax Office, from June 24, 2013 to the same year, based on the statements, etc. of the relevant tea division and J

8. By September, the Plaintiff conducted a tax investigation by tax item.

The Director of the Daegu Regional Tax Office conducted a field investigation at the gas station of this case on June 26, 2013 in the course of the tax investigation, and E operated the gas station of this case.