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 June 1, 2002, the Plaintiff: (a) established Company B on January 19, 2010, and registered as a corporate proprietor on January 21, 2010 (the location of business: Kucheon-gun, Kucheon-gun, Kucheon-gun, Kucheon-si: hereinafter “instant corporate proprietor”).

B. On January 28, 2010, the Plaintiff decided to lend the name of the instant individual business operator to D, and reported a correction of the personal business registration of the instant case, and revised the trade name from “E” to “E” from “Y, Hongcheon-gun, Hongcheon-gun F, a place of business from “Gangwon Hongcheon-gun,” and each place of business was corrected to “H of the Geumcheon-gun, Hongcheon-gun, Yangyang-gun, the place of business on March 22, 2010,” and “Y of the Geumwon-gun, Hongcheon-gun, Gyeongwon-gun, the place of business was corrected to “Y of the Geumwon-gun, Hongcheon-gun, the place of business.” On May 19, 2010, the Plaintiff added the type of business (fungwon-gun, the place of business was changed to “H of the Geumcheon-gun, Yangyang-gun, Yangwon-gun,”

D on March 22, 2010, the trade name of the instant individual entrepreneur was changed to “G” (D).

From 1st to 2010, the Plaintiff reported value-added tax by adding each revenue amount of the instant individual proprietor’s food retail business and the bread manufacturing business to the 2nd taxable period of the value-added tax in 2010.

Around January 2012, the director of the tax office of the Republic of Korea conducted an investigation related to the transaction order of the instant individual entrepreneur, and subsequently closed the business of the instant individual entrepreneur as of January 28, 2010 on the premise that the business was not actually existing after January 28, 2010.

In addition, the director of the competent tax office conducted sales and purchase of beverages wholesale and retail business by the instant legal entity. The bak manufacturing business deemed only tax invoices issued in 2010, and the 28,775,970 won of value-added tax for the first term portion in 2010, value-added tax for the second term portion in 2010, value-added tax for the first term portion in 201, KRW 21,170,980 of value-added tax for the first term portion in 201, value-added tax for the second term portion in 201, and value-added tax for the second term in 201.