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. Under the premise that a corporate entrepreneur established for the purpose of building construction business, etc. and B (hereinafter “B”) provided consulting services related to the structural construction of Seoul Officetel (hereinafter “instant construction”) from November 2014 to June 2016, the Plaintiff reported and paid the value-added tax and the corporate tax for the business year from 2014 to 1st, 2016 within the statutory due date for return from 2016, under the premise that the Plaintiff provided consulting services related to the structural construction of Seoul Office Officetel (hereinafter “instant construction”).

B. From May 22, 2017 to August 3, 2017, the Defendant conducted a tax investigation on the period from January 1, 2014 to December 31, 2016 with respect to the Plaintiff (hereinafter “instant tax investigation”) with respect to the Plaintiff, and concluded an investigation with the purport that value-added tax and corporate tax should be corrected by reflecting the contract price, as the Plaintiff omitted the sales by concealing the transaction, even if the Plaintiff received the instant construction from B during the period from the second to the first period from 2014 to the first period from 2016, while the Plaintiff provided construction services.

C. According to the above findings, the Defendant notified the Plaintiff, August 10, 2017, of value-added tax of KRW 21,931,40 for the second term portion of value-added tax for 2014, based on the Plaintiff’s supply value, KRW 9,057,163,50 for the second term portion of value-added tax for 2015, KRW 212,076,920 for the second term portion of value-added tax for 2015, KRW 934,356,920 for the second term portion of value-added tax for 2015, KRW 427,562,150 for the first term portion of value-added tax for 2016, corporate tax of KRW 4,219,630 for the year 2014, corporate tax of KRW 94,124,440 for the year 2015, corporate tax of KRW 3738,40 for the year 2016.

(hereinafter “instant disposition”) D.

On December 6, 2017, the Plaintiff dissatisfied with the instant disposition and filed an appeal on September 12, 2017. However, the Tax Tribunal dismissed the said claim on May 18, 2018.

[Reasons for Recognition] Facts without dispute, Gap 1, 2, 3 evidence, Eul 1, 2 and 2 evidence (including a number; hereinafter the same shall apply), oral argument.