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, a corporation established on May 14, 2012 and engaged in the business of maintaining and managing business facilities as its main business, issued sales tax invoices consisting of the supply price of 380 million won as of June 4, 2012 and sales tax invoices consisting of 230 million won as of June 30, 2012 and sales tax invoices consisting of 250 million won as of June 30, 2012 (hereinafter “instant sales tax invoices”), and issued 201 million won as of June 5, 2012 from C Co., Ltd (hereinafter “C”); 201.6 billion won as of June 5, 2012 as the supply price of 2440 million won as of June 5, 2012 as well as 201 million won as of the Korea Disabled Scholarship (hereinafter “B”); 201.6 billion won as of June 31, 2012; 201.

B. From March 31, 2014 to April 19, 2014, the Defendant conducted an investigation into corporate tax against the Plaintiff. Considering the instant tax invoice as a processing tax invoice received without real transactions, the Defendant: (a) calculated the KRW 16,983,80 on the instant tax invoice; (b) KRW 16,983,80 on the tax invoice; (c) KRW 20,578,578,15 on the tax base of 2012; and (d) KRW 15,364,032 on the tax base of 20,00 (36,983,80 won - 16,983,80 won - 16,983,80 won); and (c) KRW 264,491 (15,268,253,4636,450 on the tax base of 2012; and (d) KRW 15,23615,6465,25