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 March 23, 2011, the Plaintiff is a business operator who is operating a mutual convenience store (hereinafter “instant convenience store”) called “C store” in Sungsung City B.

The sum of the supply values in the taxable period of February 6, 2012, 67,109, 246 2,201,092, 61,092, 469 469 4, 612,089, 655 52014 612,040,003 3049,839,6866, 2013 2, 2013

B. The Plaintiff received 30 copies of purchase tax invoices of KRW 49,839,686 (hereinafter “each of the instant tax invoices”) from Company D (hereinafter “D”) in the taxable period between February 2, 2012 and February 2014, and filed a return by deducting the relevant input tax amount from the output tax amount in the relevant taxable period, as follows.

C. From April 6, 2015 to May 25, 2015, the director of the Central Regional Tax Office: (a) conducted an investigation of tracking the distribution process of D with respect to D (the period subject to the investigation: January 1, 2012 to December 31, 2014; hereinafter “instant investigation”); (b) verified that D issued a tax invoice to E (hereinafter “E”) with a license for retail sales of alcoholic beverages under the actual transaction amount; and (c) at the request of E, issued the tax invoice only for each of the instant tax invoices to E (hereinafter “E”) without actual transaction.

After being notified of taxation data from the Director of the Central Regional Tax Office, the Defendant issued a correction notice (hereinafter “each disposition of this case”) on February 4, 2016, on the ground that each of the tax invoices of this case against the Plaintiff was false, each of the value-added tax amounting to KRW 8,590,980 (including additional tax) from February 2, 2012 to February 2, 2014 as listed in the attached Table 1 list against the Plaintiff.

E. On April 20, 2016, the Plaintiff filed an appeal with the Tax Tribunal on April 20, 2016, but the Tax Tribunal rendered a decision to dismiss the claim on December 19, 2016.

[Ground of recognition] without any dispute, Gap's 1 through 4, Eul's 1, 3, and .