1. The defendant limited to the plaintiff

(a) Corporate tax of KRW 33,687,940 (including additional tax) for the business year 2010 dated January 2, 2013.

1. Details of the disposition;

A. The Plaintiff is a corporation established on June 16, 1995 and primarily engaged in steel products, half-finished products, wholesale and retail business of raw materials products, and export and import business.

B. C-1) The Plaintiff is Seo-gu Incheon, Seo-gu D (representative E, hereinafter referred to as “C”).

(2) Each purchase tax invoice of KRW 66,924,00 on October 11, 2010, each of the supply values of KRW 61,186,500 on September 8, 201, and the supply value of KRW 66,924,00 on October 11, 2010 (hereinafter “first tax invoice”).

After the receipt of the input tax amount, the relevant input tax amount was deducted from the output tax amount at the second time of the value-added tax return in 2010, and the supply value on the first tax invoice was included in the deductible expenses at the time of the business year 2010. 2) On January 2, 2013, the Defendant issued a notice of the change in the amount of income for the business year 2010 (including additional taxes) by deducting the input tax amount from the output tax amount, on the ground that “the first tax invoice falls under the tax invoice different from the fact” to the Plaintiff.

3. On June 24, 2013, the Plaintiff filed an appeal with the Tax Tribunal on the disposition of imposition of value-added tax, corporate tax and notice of change in income amount, but the same year.

9. The dismissal decision was rejected on 13.

C. F-related 1) The Plaintiff is the F (Representative H; hereinafter referred to as “F”) located G in the following City:

From March 26, 2011, the purchase tax invoice of KRW 84,502,500 (hereinafter “second tax invoice”) for supply value on March 26, 2011

After receiving the input tax amount, the relevant input tax amount was deducted from the output tax amount at the time of filing the first VAT return in 201, and the supply value on the second tax invoice was included in deductible expenses at the time of filing the corporate tax return in the business year 201. 2) On September 1, 2012, the Defendant: (a) deducted the input tax amount and excluded the input tax amount from deductible expenses for the reason that “the second tax invoice constitutes a false tax invoice”; and (b) deducted the input tax amount from deductible expenses for the first tax year 201