1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On November 27, 2006, the Plaintiff was established for the purpose of oil sales business, etc., and received purchase tax invoices for the purchase of diesel transit equivalent to the total amount of KRW 52,227,050,450 (supply price) from a lender, a sales agent, and a sales agent, a stock company, for the pertinent taxable period from the first to the first period of the value-added tax in 208, and filed a return of value-added tax for the pertinent taxable period by deducting the input tax amount under the said tax invoice.

B. As a result of the Defendant’s tax investigation conducted with the Plaintiff around June 2012, the Defendant: (a) acquired the sea duty-free oil that the Plaintiff was deprived of in the course of oil supply to an overseas navigation vessel; and (b) assisted by the “B” to secure the purchase data of the pertinent maritime duty-free oil; and (c) as such, the Defendant

A. The recipient of the tax invoice entered in the tax invoice, and the actual lender, etc. supplied most of the land transit most of the land transit through B, and the Plaintiff filed a complaint with the prosecutor under suspicion of violating the Punishment of Tax Evaders Act, etc. on July 1, 2012, on the following grounds: (a) the remainder (total amount of KRW 47,968,325,120; hereinafter “instant tax invoice”) other than the portion (the supply price of KRW 4,258,734,090) verified that the Plaintiff was supplied with the land transit through the actual lender, etc. (the supply price of KRW 47,968,325,120; hereinafter “instant tax invoice”) did not deduct the relevant input tax amount, and (b) notified the Plaintiff of the correction of the value-added tax from the first to the first half of 208,

C. Since then, the Plaintiff, C, and D were indicted for committing the crime in violation of the Punishment of Tax Evaders Act [the Military District Court 2012 Gohap525 (Separation), 2012Gohap597 (Consolidation)]. On February 20, 2013, the above court committed the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery of False Tax Invoices, etc.) by D and C, and due to the evasion of value-added tax.