The plaintiff's claim is dismissed.

Litigation costs shall be borne by the plaintiff.

1. Details of the disposition;

A. The Plaintiff is a company that runs the business of manufacturing and selling timber furniture.

B. The Plaintiff’s purchase and transaction (hereinafter “purchase transaction”) and (i) the 1st and second tax invoice (hereinafter “the instant tax invoice”) on 2014: The purchase price for the relevant purchase tax amount and the amount equivalent to the purchase price shall be included in deductible expenses, when the Plaintiff reported and paid the tax base for the year 2014, and the purchase price for the relevant purchase tax amount: B (representative C; hereinafter “the instant purchase price”): 37,363,000 won in total for the first period of 1, 2014, and KRW 180,727,000 in total for the second period of 2, 2014, and KRW 20,727,000 in total for the corporate tax and corporate tax, while reporting and paying the tax amount for the relevant purchase tax amount.

C. The result of the integrated investigation conducted by the Commissioner of the Central and Local Tax Service for the business year 2014-2016 and the purchase price for the measure are paid to D without being paid to C by the purchaser of the instant case, and the instant tax invoice is different from the fact, and thus, the additional value tax and corporate tax should be collected by non-public offering of purchase tax amount.

D. The Defendant’s correction and notification (as of March 15, 2019; hereinafter “the initial disposition”): The amount calculated by deducting the amount of tax already paid from the sum of (a) notified amount of tax as a result of the consolidation of the said corporations (2) - the amount of tax assessed (a) - the amount of tax assessed as of January 1, 2014, KRW 71,052,018, and KRW 37,315,719 (additional Tax and Additional Tax and Additional Tax and Additional Tax and Additional Tax and Additional Tax: KRW 6,747,260, and KRW 17,073,940, and KRW 13,494,519) as of the purchase amount of the instant tax invoice as of March 1, 2014.

- The sum of the principal tax of value-added tax and the additional tax of KRW 20,871,557 (additional tax of KRW 5,742,540 and additional tax of KRW 158,250,250, general tax of KRW 158,250 and penalty tax of KRW 7,228,80,80, and penalty tax of KRW 8,236,967) calculated by unrepaid the purchase amount of the tax invoice of this case for the second period of 2014, 2014.

(b).