1. The plaintiff's claim is dismissed.

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

Basic Facts

On April 6, 2012, the Plaintiff completed business registration as a non-ferrous metal wholesale retail business. From around 2012 to around 2014, the Plaintiff received purchase tax invoices (hereinafter “purchase tax invoices of this case”) with the purport that the Defendant supplied value-added tax (hereinafter “value-added tax”) equivalent to KRW 42,438,775,32 from Mes Bank Co., Ltd. (hereinafter “Purchase”) during the second taxable period from 1 to 2013 (hereinafter “instant taxable period”). The Plaintiff received the purchase tax invoices (hereinafter “the purchase tax invoices of this case”) with the purport that the Plaintiff supplied 22 enterprises, including A, including 22 companies (hereinafter “the seller of this case”) with the total amount of KRW 42,796,049,670 (hereinafter “value-added tax”).

The Defendant, on October 17, 2016, deemed that all of the purchase tax invoices and sales tax invoices in this case were tax invoices different from the fact that they were not actually traded, and accordingly, notified the Plaintiff of KRW 271,902,210,580, value-added tax for the first year of 2012 pursuant to Articles 57(1) and 60(3) of the Value-Added Tax Act, 428,937,120, value-added tax for the second year of 2012, and KRW 434,816,270, respectively, of the value-added tax for the second year of 2013.

(2) The Plaintiff’s assertion as to whether the disposition of this case was lawful or not, after the Plaintiff paid advance payment to the purchaser of this case, to the purchaser of this case, and then purchased the closure Dong, etc., then the Plaintiff was able to obtain only a certain amount of termination in the middle and directly supply the waste Dong, etc. from the purchaser of this case to the purchaser of this case on May 31, 2017.