1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On March 10, 2014, the Plaintiff completed business registration with the trade name “B” and closed down business on August 13, 2018.

B. The Plaintiff received a tax invoice of KRW 210,800,000 (hereinafter “instant tax invoice”) from C (trade name: D) and E (F) during the pertinent taxable period of value-added tax as indicated below, and declared and paid the value-added tax by deducting the relevant input tax amount from the output tax amount in the pertinent taxable period of value-added tax.

The purchase price (cost) in the taxable period of 2014 KRW 43,300,000,000 for the second period of 2 years, 2014; KRW 33,300,000 for the second period of 2 years, 2015; KRW 48,500,000 for the second period of 2 years, 20,800,000 for the total of KRW 210,80,00 for the 20 years, 200

C. From September 26, 2017 to November 26, 2017, the director of the North Incheon District Tax Office conducted a tax investigation with respect to 14 enterprises, including D and F (hereinafter “instant tax investigation”). As a result, G borrowed the name of C and E and issued a tax invoice different from the fact while actually operating D and F, and notified the Defendant thereof.

On January 2, 2019, the Defendant issued a value-added tax without deducting the input tax amount under the instant tax invoice pursuant to Article 39(1)2 of the former Value-Added Tax Act (amended by Act No. 15223, Dec. 19, 2017) on the ground that the said tax invoice is false, with respect to the Plaintiff on the following grounds: (a) value-added tax for the first term of 2014 (including additional tax 2,40,251); (b) value-added tax for the second term of 2014 (including additional tax 5,347,480); (c) value-added tax for the second term of 2014 (including additional tax 5,347,480); (c) value-added tax for the first term of 2015 and 5,219, value-added tax for the second term of 2015 (including additional tax 1,789,75 won); and (d) 26345,20545

(hereinafter referred to as “instant disposition”). (e)

The plaintiff raised an objection on September 4, 2019 after filing an objection.