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 February 3, 2003, the Plaintiff was engaged in wholesale and retail business of computers and peripheral devices under the trade name “B” in Yongsan-gu Seoul, Yongsan-gu, Seoul, and closed the business on November 30, 2014.

From December 2010 to October 2012, the Plaintiff supplied computers and peripheral devices to Ma-phone Co., Ltd. (hereinafter “Ma-phone”) which engages in the wholesale and retail business of computers in Guro-gu Seoul Metropolitan Government.

B. From May 29, 2013 to October 9, 2013, the director of the Seoul Regional Tax Office confirmed that he/she purchased approximately KRW 2.3 billion products without tax invoices from the Plaintiff from February 2, 2010 to February 2, 2012, and notified the Defendant of the taxation data around that time.

C. On January 4, 2016, the Defendant imposed global income tax (including additional tax), value-added tax (including additional tax) and value-added tax (including additional tax) on the Plaintiff on the ground that: (a) the Plaintiff omitted sales of over-phones totaling KRW 2,307,919,227 (total sum of the supply values entered in cash settlement in the original purchase ledger) from February 2, 2010 to February 2, 2012, based on the purchase ledger of over-phones secured in the above tax investigation.

(hereinafter “Disposition in this case”). . [Ground for recognition] The fact that there is no dispute, entry of evidence Nos. 4, 9, and 10, and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. The key point of the Plaintiff’s assertion is 203,09,000 won, which the Plaintiff received through the Plaintiff’s business account, without issuing a tax invoice from February 2, 2010 to February 2012.

The Plaintiff cannot be deemed to have supplied products equivalent to KRW 2,307,919,227 without issuing a tax invoice, solely on the basis of the EXE file (No. 4, the purchase ledger) and the statement of deposit in which the producer is unknown, and the deposit sheet.

B. The following facts can be recognized by comprehensively taking account of the descriptions of evidence Nos. 1, 4 through 8, 14, 15, and 16 and the purport of the entire pleadings: