1. The Defendant’s imposition of value-added tax for the second period of February 10, 201 against the Plaintiff on February 10, 2014 shall be revoked.

1. Details of the disposition;

A. From July 21, 2004, the Plaintiff is a corporation that runs the manufacture, construction, sale and processing business, etc. of double temperature pipes related to energy in the non-exclusive agricultural and industrial complex 37 in the Eup-Myeon-dong, Chungcheongnam-do.

B. As a result of the Plaintiff’s tax investigation, the Defendant concluded a contract for the supply of materials with A Co., Ltd. (hereinafter “A”) on March 22, 2011, and supplied the materials at KRW 5.3 billion, and paid KRW 2.8 billion as the price. On August 31, 2011, the Defendant issued a tax invoice only for KRW 1.1 billion out of the above KRW 2.8 billion to A, and issued a tax invoice to B Co., Ltd. (hereinafter “B”) for the remaining KRW 1.7 billion (hereinafter “instant tax invoice”), and confirmed that on February 10, 2014, the Defendant issued a revised tax invoice for KRW 2.34,000,000 for value-added tax on February 10, 2011.

(hereinafter “instant disposition”). C.

On May 13, 2014, the Plaintiff appealed and filed an appeal with the Director of the Tax Tribunal for adjudication on May 13, 2014, but the said request was dismissed on August 28, 2014.

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

2. Whether the instant disposition is lawful

A. The Plaintiff asserted that the Plaintiff entered into a material supply contract separate from B, upon receipt of a notice from A to a joint contract relationship with B, and entered into a material supply contract with B. The Plaintiff issued the instant tax invoice to B after actually supplying materials according to the newly concluded material supply contract with B. Although the instant tax invoice is not a false tax invoice, the instant disposition that was made on the premise that it is a false tax invoice is unlawful.

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

C. Determination 1 Whether a specific transaction constitutes the supply of goods as prescribed by the Value-Added Tax Act is various issues, such as the purpose, circumstance, and mode of transaction between the parties to the transaction, the subject to whom profits accrue, and the payment relationship of the consideration.