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

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

1. Details of the disposition;

A. The Plaintiff is a corporation established on June 25, 2004 and engaged in agricultural and fishery products distribution business, etc., and is running aluminium distribution business from around 2009.

B. The Plaintiff, as shown in attached Table 2, purchased Aluminum equivalent to KRW 1,125,368,724 in the supply price during the 1st taxable period of the value-added tax in the 2nd taxable period of the 2nd taxable period of the 2nd taxable year 2012 from B (hereinafter “B”), and filed a tax invoice 13 (hereinafter “the purchase tax invoice”) after deducting the relevant input tax amount from the output tax amount, and filed a return of value-added tax for the pertinent taxable period of the 3,487,907,407,431, and the 1st taxable period of the value-added tax in the 2nd taxable period of the 2nd taxable period of the 2nd taxable period of the 2nd taxable period of the 2012 value-added tax (hereinafter “C”), and issued the pertinent tax invoice including the supply price of KRW 1,152,84,92,92,92,927, and the pertinent tax invoice in addition to the sales tax invoice.

C. As a result of the investigation of value-added tax on the Plaintiff during the period from July 8, 2014 to September 4, 2014, the head of Seoul Regional Tax Office: (a) deemed that the instant tax invoice was a processed transaction and actually lent funds to C necessary for the purchase of Aluminum; and (b) deemed that the instant tax invoice was a processed transaction and notified the Defendant of the taxation data by deeming it as the processed tax invoice.

Accordingly, on October 13, 2014, the Defendant included corporate tax amounting to KRW 2,104,680 as stated in the [Attachment 1] list in the Plaintiff’s loan recognition interest, inclusion in gross income and exclusion in gross income from processing sales, and exclusion in processing sales.