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 November 11, 2002, the Plaintiff is an individual entrepreneur who runs a wholesale and retail business of scrap metal and non-ferrous metal with the trade name “C” in Chungcheong City B.

B. The Plaintiff received purchase tax invoices of KRW 931,453,500 (hereinafter “instant tax invoice”) in total from D over ten times from January 22, 2011 to June 29, 2011 during the first taxable period of value added tax in 2011, and filed a return on the first taxable year of 2011 by deducting the input tax amount from the output tax amount.

C. The head of Hongcheon District Tax Office confirmed D as data and notified the Defendant of D upon investigation of suspicion of D on the data. As a result, the Defendant conducted a tax investigation with respect to the Plaintiff from July 16, 2012 to August 24, 2012, confirmed that the instant tax invoice constituted a false tax invoice between the actual supplier and the issuer, and issued the Plaintiff on October 1, 2012, issued a notice of correction of KRW 931,453,50, which is the value of supply under the instant tax invoice, to the Plaintiff on October 1, 2012, the Plaintiff issued a notice of correction of KRW 161,159,990, which is the value-added tax deduction for value-added tax, on the ground that the receipt of the instant tax invoice constitutes a case where evidentiary documents different from the facts under the Income Tax Act have been issued.

(hereinafter “each disposition of this case”) D.

On January 17, 2013, the Plaintiff filed a request for adjudication with the Director of the Tax Tribunal, and the said request was partially accepted on February 3, 2015.

On September 1, 2010, the Plaintiff received purchase tax invoices of KRW 174,216,00 from E during the second taxable period of 2010, and the Defendant, on the ground that the said tax invoice constitutes a false tax invoice by the actual supplier and the issuer, issued the input tax amount, and subsequently, on October 10, 2012, notified the Plaintiff of the amount of value-added tax of KRW 31,58,260, and the amount of global income tax of KRW 7,22,790 for the year 2010, along with the instant disposition.

On this issue, the Plaintiff.