All of the plaintiff's claims are dismissed.

Litigation costs shall be borne by the plaintiff.

Details of the disposition

The plaintiff is a corporation that runs software development services and sales business on June 9, 2003.

On December 31, 2013: Terms and conditions of issuing tax invoices of KRW 1,561,496,451 (excluding value-added tax): The current monthly issue (terms and conditions of securities and tallying confirmations): After the completion of tallying, the Plaintiff entered into a contract to supply D, E, F, and G products (hereinafter referred to as “instant product”) to be used for C (hereinafter referred to as “stock company”) on November 15, 2013, within 15 days after the date of tallying: The Plaintiff entered into a contract to supply D, E, F, and G products (hereinafter referred to as “instant contract”) (hereinafter referred to as “instant products”), and the details are as follows:

On December 30, 2013, between the Plaintiff and B, the content of the instant contract was modified as follows.

The payment date: From April 1, 2014 to June 30, 2015, the first intermediate payment of KRW 90,000,000: January 2, 2015: The second intermediate payment of KRW 700,000,000: KRW 412,352,268: The balance in June 2015: 515,293,828 won: The Plaintiff issued B a tax invoice on March 31, 2014 (total supply price of KRW 301,565,401); and the tax invoice on April 1, 2014 (supply price of KRW 87,776,876); and the total amount of KRW 137,137,4737,4737,477, etc. (hereinafter referred to as “tax invoice”).

On March 31, 2014, the Plaintiff received purchase tax invoices of KRW 778,00,000 from H.

On June 30, 2017, the Plaintiff revoked the tax invoice of KRW 1,186,343,277, which was already issued to B, on the ground of the rescission of the instant contract, and issued the revised tax invoice of KRW 1,104,525,095 (hereinafter “instant revised tax invoice”).

As a result of conducting a tax investigation with respect to the Plaintiff from August 17, 2017 to November 30, 2017, the Defendant constitutes a tax invoice different from the fact that the instant tax invoice and the instant revised tax invoice were issued without delivery of goods in B, and received from H.