1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. From May 30, 1981, the Plaintiff engaged in the wholesale business of pharmaceutical products under the trade name “C” in Daejeon Jung-gu, Daejeon.

B. On January 1, 2013, the Plaintiff filed an application for refund of KRW 75,545,071 upon reporting the input tax amount to KRW 107,757,207, and filed an application for refund of KRW 183,302,278. The Defendant conducted a tax investigation on the Plaintiff from April 1, 2013 to April 19, 2014. During that process, the Plaintiff confirmed that the amount increased compared to the actual purchase price was deducted from the purchase price, with the purchase tax invoice stating the amount calculated as the supply price.

C. Accordingly, on June 3, 2013, the Defendant issued a false tax invoice by means of increasing the supply value of medicines supplied from the nominal drug, and thereafter deducted the input tax amount in excess of the input tax amount at the time of filing the value-added tax return for the first year of 2009, without deducting the relevant input tax amount, for the first year of value-added tax of 9,572,950 won, 209, 8,322,910 won, 209, 14,54,710 won, 24,315,280 won, 24,37,53,290 won, 37,290 won, 37,217, 209, 47, 480, 204, 205, 205, 205, 37, 205, 205, 207, 37, 2014.

(hereinafter referred to as the "instant disposition" in this case, including the imposition of value-added tax and global income tax and the denial of refund of value-added tax.

On August 30, 2013, the Plaintiff filed an appeal with the Director of the Tax Tribunal on the instant disposition, but the said appeal was dismissed on March 25, 2014.