1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On September 2, 2010, the supply value as of the date of the instant disposition Nos. 14,434,750 won on September 14, 2010, 201, KRW 34,731,750 on September 2, 2010, KRW 300 on October 13, 2010, KRW 49,800,00 on October 17, 14, 2010, KRW 60,871,250 on the aggregate of KRW 60,871,250 on October 14, 2010, the Plaintiff: (a) the trade name and place of business of the private entrepreneur and the place of business, which completed business registration with the main business as the main business type, were originally referred to as “E; (b) the total amount of the tax invoice purchased from “G and Seoul; and (c) the total amount of the tax invoice purchased from 2010,000.

On the other hand, the detailed contents of the tax invoice of this case are as shown in the attached tax invoice, and the contact sheets, face shieldss, and half-rating locks, which are entered as transaction between the plaintiff and B, are as listed in the tax invoice.

(2) On September 4, 2014, the Defendant denied the Plaintiff’s input tax deduction based on the instant tax invoice pursuant to Article 17(2)2 of the former Value-Added Tax Act (amended by Act No. 11129, Dec. 31, 201; hereinafter the same) on the following grounds: (a) deeming that the instant tax invoice constitutes a tax invoice stating differently from the fact that the Plaintiff’s transaction partner is “D” rather than “B”; and (b) deeming that the instant tax invoice constitutes a tax invoice stating “the registration number and name or title of the business operator supplying” as prescribed by Article 16(1)1 of the former Value-Added Tax Act; and (c) issued a correction and notice of KRW 12,027,500, value-added tax for

In the disposition of value-added tax, input tax amount under the tax invoice of this case is deducted.