1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff is a corporation that was established on December 18, 2009 and runs non-ferrous metal wholesale and retail business.

B. In the first taxable period of the value-added tax in 2010, the Plaintiff received tax invoices consisting of 2,230,144,700 (a total value of supply from Company B (hereinafter “B”), and received tax invoices consisting of 1,413,257,450 (a total value of supply from Company C (hereinafter “C”); and (b) filed tax invoices consisting of 1,413,257,450 (a total value of supply from Company B) during the second taxable period of the value-added tax in 2010 (hereinafter “instant tax invoices”), and filed tax returns on and pays the value-added tax including the total value of supply in the input tax amount subject to deduction to the Defendant, and filed tax returns on corporate tax for the business year 2010 by appropriating the said value of supply as deductible expenses.

C. The director of the Seoul Regional Tax Office, on the ground that the instant tax invoice was written differently from the fact, deemed the input tax amount as non-deductible from the output tax amount and notified the Defendant of the taxation data

Accordingly, on December 1, 2011, the Defendant notified the Plaintiff of the correction of KRW 565,186,00, KRW 1,654,165,940, and corporate tax of KRW 1,202,274,210 for the business year 2010, and KRW 4,765,99,980 for the same day as the bonus to the representative, and notified the Plaintiff of the change in the amount of income. D.

On February 20, 2012, the Plaintiff filed an appeal with the Tax Tribunal on February 20, 2012.

On December 24, 2013, the Tax Tribunal revoked the notification of change in the amount of income among the dispositions taken by the Defendant on December 1, 2011, and, with respect to the imposition of corporate tax for the business year 2010, determined that the tax base and tax amount should be corrected by including KRW 13,414,02,030 equivalent to the total value of supply of the instant tax invoice in deductible expenses, and dismissed the remaining request for adjudication.

(e).