1. All of the plaintiff's claims are dismissed.

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

1. Details of the disposition;

A. The Plaintiff is a business operator who completed business registration in Gwangjin-gu Seoul Special Metropolitan City with the trade name "C" and carries out the interior works.

B. From around 2007 to 2012, the Plaintiff issued a tax invoice stating one of the registered entrepreneurs (hereinafter collectively referred to as “instant suppliers”) as “the recipient.” From the first to the second taxable period of value-added tax in 2007, the Plaintiff issued a tax invoice of KRW 5,116,837,000 in total from the first to the second taxable period of value-added tax in 2010. From the second taxable period of value-added tax in 2011 to the second taxable period of value-added tax in 2012, the Plaintiff issued a tax invoice of KRW 5,660,139,000 in total (hereinafter referred to as “instant tax invoice”).

Serial Nos. 1 D and 1D Trade Name E-F type construction business, testology 2 G mutually H name construction business, type of construction business of L business under the name of J 3 J, type of construction business under the name of J 4 M, type of construction business under the name of J 4 M, type of construction business under the testology 4 M, testology

C. The Defendant supplied goods or services during each taxable period under Article 22(2)1 of the former Value-Added Tax Act (amended by Act No. 9915, Jan. 1, 2010; Act No. 10409, Dec. 27, 2010; Act No. 10409, Jan. 1, 201; Act No. 10409, Jan. 1, 201; 201; 30, Jan. 1, 201; 30, Jan. 1, 2011; 30, Jan. 1, 201; 201; 30, Jan. 1, 201; 200, etc.) to the Plaintiff on July 16, 2013;