1. The Defendant’s value-added tax for the first term of January 7, 2011 against the Plaintiff on January 7, 2013, KRW 42,738,350, and KRW 201.

1. Details of the disposition;

가. 원고는 2009. 3. 24. 성남시 분당구 B상가 302-2호를 본점 소재지로 하고 귀금속 및 비철금속 판매업 등을 사업목적으로 하여 설립된 회사로서 은그래뉼 은 알갱이. 등을 매입하여 가공업체 또는 해외수출업체 등에 판매하는 영업을 하여왔다.

Division 3,200 won for the first return of 2012 year 201 3,839,561,000 won for the first return of 2012 year 3,374,785,360,193,000 won for the purchase of 9,831,184,000 won for 3,210,837,3000 won for 321,380,380,380,408,967,000 for the second return of 2012 year 208,670,745,000 won for 6,315,420,420,407,407,1607,507,709,709,7407,000 won for the first return of 209,307,4005,709 won for the first return of 2009,74007.

B. The Plaintiff filed a value-added tax return under the premise that the sales amount is KRW 9,839,561,000 in total, and that the purchase amount is KRW 9,831,184,000 in total, and on the premise that the purchase amount is KRW 9,831,184,00 in total, and that the purchase tax invoice (hereinafter “the purchase tax invoice of this case”) received from C Co., Ltd. (hereinafter “C”) out of the above purchase amount is KRW 4,204,383,00 in total, the Defendant alleged that the purchase tax invoice of this case was KRW 4,204,382,810 in total, and there is no evidence to prove that it is 4,204,382

The sales tax invoice (hereinafter “instant sales tax invoice”) issued in the place of sales after selling the above purchase out of the above sales amount is KRW 4,270,017,00 in total.

C. The Defendant considers the purchase and sale tax invoice of this case as a false tax invoice, and thus deducted from the purchase and sales amount during each relevant taxable year. On January 7, 2013, the Defendant issued a disposition to rectify and notify the Plaintiff of KRW 1,42,738,350 for the first term portion in 201, and KRW 100,529,190 for the second term in 201, and KRW 19,657,020 for the first term in 2012, respectively.