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 August 30, 2011, the Plaintiff purchased the same rapp from a stock company B (hereinafter “B”) (hereinafter “instant transaction”), and received the purchase tax invoice (value 212,018,000 won; hereinafter “instant tax invoice”) and deducted the supply value from the input tax amount at the time of filing the return of value-added tax for the second half-year period of 201.

B. On June 1, 2013, the Defendant deemed the instant transaction as a disguised transaction, and imposed value-added tax of KRW 30,698,086 on the Plaintiff for the second period of February 1, 2011.

(hereinafter “instant disposition”). C.

The Plaintiff filed an objection on July 4, 2013, but was dismissed. On October 31, 2013, the Plaintiff filed an appeal with the Tax Tribunal, but was dismissed on March 26, 2014.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 2, purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1) The Plaintiff actually purchased raps from B and received the instant tax invoice, and thus, the instant transaction is not a disguised transaction. 2) Even if the instant transaction was a disguised transaction, the Plaintiff did not know that there was a difference between the supplier and the actual supplier of the instant tax invoice, and did not know that there was negligence.

(b) as shown in the attached Form of the relevant statutes;

C. 1) According to the following facts and circumstances, as to whether the instant tax invoice constitutes a false tax invoice, Gap evidence Nos. 2, Eul evidence Nos. 2 and 4, the purport of the entire pleadings may be added to each of the entries in the evidence Nos. 2 and 4, the instant tax invoice constitutes a case where the entries are different from the facts, because it is difficult to deem that the instant transaction actually occurred. A) The Plaintiff runs wholesale business and goods brokerage business with the trade name

B) B filed a value-added tax return between 2011 and 2012 as follows. The value of supply in the taxable period of the transaction partner (the first class of purchase company, the first class of purchase company, the United Nations case.