1. Of the judgment of the court of first instance, the part against the plaintiff falling under the order to revoke below shall be revoked.

1. Details of the disposition;

A. The Plaintiff is a legal entity established for the purpose of collecting and transporting scrap iron and non-refrigerable steel around October 2010, and runs the foregoing business in Gyeong-gun, Gyeongnam-gun.

B. The Plaintiff received each purchase tax invoice of KRW 923,565,200 (hereinafter “instant tax invoice”) from C (representative D; hereinafter “C”) in the second period from 2010 to 1, 2011, from the purchase tax invoice of KRW 460,597,000 (hereinafter “instant tax invoice”) in the first taxable period from the E Co., Ltd. (hereinafter “E”), and filed a return on value-added tax and corporate tax by deducting the purchase-related tax amount from the Defendant for each taxable period.

C. The Defendant: (a) deemed that the Plaintiff received each of the instant tax invoices without real transactions during the second and first taxable periods in 2010 and 2011; (b) denied the tax deduction of value-added tax based on each of the instant tax invoices on December 3, 2012; and (c) accordingly, issued a disposition to rectify value-added tax and impose penalty tax (hereinafter “instant disposition 1”); (c) on the Plaintiff on the grounds that the Plaintiff did not receive lawful documentary evidence regarding the corresponding amount of each of the instant tax invoices on the grounds that the Plaintiff did not receive any documentary evidence as to each of the instant tax invoices, the Defendant issued a disposition to impose KRW 15,258,380 for 2010, and KRW 12,424,740 for year 20 (hereinafter “instant disposition 2”).

(2) On January 1, 2011, the value-added tax amounting to KRW 76,291,90 for the correction of value-added tax due to the denial of KRW 762,919,00 (=762,919,000 x 0.1) purchase related to KRW 160,640,597,00 (total 621,237,000) for each denial of KRW 62,123,70 (=621,237,000 x 0.1 tax invoice).