The plaintiff's claim is dismissed.

Litigation costs shall be borne by the plaintiff.

1. Details of the disposition;

A. The Plaintiff received four copies of tax invoices equivalent to KRW 54,163,487 in total of supply values from Company B (hereinafter “B”), from August 2013 to November 201 of the same year, from January 3, 2014, and from January 2014 to March 3 of the same year, the Plaintiff received four copies of tax invoices equivalent to KRW 65,306,80 in total of supply values.

(hereinafter referred to as “instant tax invoice”) b.

The Plaintiff: (a) deducted the input tax amount related to the instant tax invoice from the output tax amount; (b) reported and paid the value-added tax for the second period and the first period of 2014; and (c) reported and paid corporate tax for each business year, including the value of supply of each of the said tax invoices in deductible expenses.

C. As a result of conducting a tax investigation on B, the Director of the Central Regional Tax Office determined that the instant tax invoice was received without the supply of goods or services and notified the Defendant of the taxation data.

Accordingly, on February 1, 2019, the Defendant issued a revised notice of KRW 11,50,350, value-added tax for the second period of value-added tax for the year 2013, KRW 13,572,050, KRW 20,545,730, corporate tax for the business year 2013, KRW 21,761,540, and corporate tax for the business year 2014.

(including each additional tax, hereinafter referred to as “instant disposition”). (e)

On January 14, 2019, the Plaintiff filed an objection with the Director of the Central Tax Office on the pertinent disposition, but was dismissed on March 21, 2019. The Plaintiff filed an appeal with the Tax Tribunal on May 30, 2019, but was dismissed on October 15, 2019.

[Ground of recognition] Facts without dispute, Gap evidence 1 through 2, 11, Eul evidence 1 through 3 (including each number), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s primary assertion 1) The Plaintiff is a stock company C (hereinafter “C”) from July 2, 2012.

It has been selling films to prevent flying, and around November 201, C around the end of 2012.