1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff is a company established on May 24, 2006 with the purpose of engaging in civil engineering and construction work business, etc. by making 62 and 7th floor 24 units (the head office, Dong, Samsung Clock, etc.) as its head office as the head office.

B. The Plaintiff received the purchase tax invoice of KRW 125,905,000 (hereinafter “instant tax invoice”) from each of the medium-sized enterprises (the parent company; hereinafter “the representative”) in the first taxable period of 2008, 2009, i.e., “A”, “C (representative D), “E (representative F),” “G (representative H),” and “I” during the first taxable period of 2009, i.e., “A” (the parent company; hereinafter “instant tax invoice”) and remitted each of the amounts to a bank account in the name of the representative on the business registration of each business owner of the key transaction office, and paid each of the amounts to a bank account under the name of the representative on the issues transaction office, including the value of the instant tax invoice, the input tax amount, and the input tax amount, as the deductible expenses and the input tax amount of the corporate tax in each of the pertinent taxable periods.

C. On November 201, the Defendant: (a) conducted a related survey on the data on the key trading agencies; and (b) deemed that the instant tax invoice was prepared by falsity without any actual transaction; (c) deducted the value of supply and the amount of input tax from deductible expenses of corporate tax and the amount of input tax from deductible expenses of value-added tax for the first period of March 1, 2013; (d) notified the Plaintiff of KRW 16,832,00, value-added tax for the second period of February 2008, around March 2013; (e) Value-added tax for the second period of February 2008; and (e) Value-added tax for the first period of March 1, 2009, KRW 3,989,000; and (e) corporate tax for the fourth period of March 4, 2013; and (e) notified the Plaintiff of KRW 46,401,150; and (e) corporate tax for the year of March 2016, 2013.

(hereinafter “instant disposition”) D.

On May 6, 2013, the Plaintiff filed a petition for review seeking revocation of the instant disposition with the Commissioner of the National Tax Service, but was dismissed on June 24, 2013.

[Ground for Recognition: Facts without dispute, Gap evidence Nos. 1, 2, 3, Eul evidence Nos. 1, 2, and 3

2) Each entry and the purport of the whole pleadings.