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 April 2007, the Plaintiff operated a gas station (hereinafter “instant gas station”) with the trade name “C gas station” from Masung-si B.

B. The Plaintiff reported the global income tax attributed to year 2012, based on the tax invoice of KRW 30,05,000 of the supply value issued from Taesung Petroleum Co., Ltd. (hereinafter “ Taesung Petroleum”), and included the supply value in the necessary expenses for global income tax.

C. The director of the North Busan District Tax Office conducted a tax investigation on solar petroleum, and confirmed it on the data that issued a false tax invoice without real transactions, and notified the Defendant of the taxation data.

Accordingly, on June 1, 2015, the Defendant: (a) excluded the supply value of the instant tax invoice from the necessary expenses of global income tax; and (b) corrected and notified the Plaintiff of KRW 10,435,500, global income tax for the year 2012, on the ground that the said tax invoice (hereinafter “instant tax invoice”) was received without real transaction.

(hereinafter “instant disposition”) e.

On December 30, 2015, the Plaintiff filed an appeal with the Tax Tribunal on the instant disposition. However, on December 12, 2016, the claim was dismissed.

[Reasons for Recognition] Class A, Evidence Nos. 1, 2, 5, 8 (if a serial number is included; hereinafter the same shall apply), Evidence Nos. 1, 2, and 5, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff asserted that the Plaintiff actually purchased oil from Taesung Petroleum as stated in the instant tax invoice, and paid the purchase price after transporting it to the gas station, and thus, the Plaintiff’s disposition that did not include the supply price in the instant tax invoice should be included in the necessary expenses of global income tax for the tax year 2012. However, the Defendant’s disposition that did not include it is unlawful.

(b) The details of the relevant statutes are as shown in the attached statutes.

C. The fact of recognition is based on the research conducted by the director of the tax office of North Busan District Tax Office with respect to solar petroleum.