1. The plaintiff's claims against the defendants are all dismissed.

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

1. Details of the disposition;

A. The Plaintiff is a company established around June 28, 1966 and engaged in alcoholic beverage wholesale business after obtaining a comprehensive liquor wholesale business license on September 18, 2012.

① The sales of alcoholic beverages worth KRW 32 million to B and C, which are non-licensed sellers, and the sales of alcoholic beverages equivalent to KRW 48 million to four non-licensed retail retail stores and the issuance of tax invoices is not made. ② The sales of alcoholic beverages to four enterprises without licenses; ② the sales of alcoholic beverages in the amount of KRW 48 million and the issuance of tax invoices are not made with D Co., Ltd.; ③ the joint management of such a contract violates the Special Rules on the Business of Licensed Liquors for Liquors under the Liquor Tax Act; ③ the tax invoices equivalent to KRW 82,076,976 during the first taxable period of the value-added tax in the year 1, 2013 through the first taxable period of the Value-Added Tax Act in 2015; and ④ the tax invoices equivalent to KRW 448,09,091 are issued. ④ The sales incentives paid by the brewing company (hereinafter “instant sales incentives”) are omitted from the sales of value-added tax and corporate tax.

B. From October 8, 2015 to January 15, 2016, the Commissioner of the Regional Tax Office of Busan Regional Tax Office investigated the Plaintiff’s tracking process of alcoholic beverage distribution, and notified the Defendant of the results of the investigation as follows to the head of the Gold District Tax Office:

C. When the head of the tax office of the Gold District Tax Office revokes the Plaintiff’s comprehensive wholesale business license in accordance with the above notification, he/she deemed that there was omission of sales or disguised sales to the Plaintiff, and thus, he/she corrected and notified each corporate tax (including additional tax; hereinafter the same shall apply) indicated in the “assessment of corporate tax” in the attached Table 1 of the corporate tax assessment sheet (hereinafter “instant disposition imposing corporate tax”) on March 9, 2016, and revised and notified each of the value-added tax in the attached Table 2 of the “Assessment of Imposition of Value-Added Tax” on March 10, 2016.

On March 2, 2016, the Commissioner of the National Tax Service of Busan shall dispose of each of the money indicated in the part of the "Imposition Disposition" in the attached Table 3 corresponding to the omission of the Plaintiff's sale as bonus to the Plaintiff's representative E.