1. The plaintiff's claim is dismissed.

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

Details of the disposition

The plaintiff is an solvents agency supplied with solvents, which is a petroleum product by EXEX, corporation, and global Comtex, and sells solvents to a solvents sales agency.

The Plaintiff issued sales tax invoices totaling KRW 12,728,505,000 (hereinafter “instant tax invoice”) to six companies, including Co., Ltd. (hereinafter “B, etc.”) (hereinafter “B, etc.”) from the first to the first taxable period of value-added tax in 2011, as follows, and filed a return on value-added tax thereon.

In 2011, February 2012, 201, the Defendant supplied KRW 261,760 (State) CD 261,760 243,501 243,501 (State) G 310,570 2,208,812,519,451 (State) H 79,301 719,309,301 (State) J 713,436 3,736, 218 4,449,654 (owned), 201, 205, 205, 205, 201, 205, 204, 201, 315, 205, 204, 205, 201, 25, 201, 25, 201, 25, 2014, 25,75,757

(hereinafter “instant disposition”). The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on June 29, 2015, but was dismissed on December 23, 2015.

【The Plaintiff’s assertion as to the legitimacy of the instant disposition in the entirety of the arguments and the purport of the entirety of the pleadings, without any dispute over the grounds for recognition, Gap’s evidence Nos. 2, Eul’s evidence Nos. 1 and 2 (including each number; hereinafter the same shall apply). The Plaintiff supplied oil to B, etc., and issued each of the instant tax invoices to B, etc. as the opposite contractual

Even if B, etc. is a disguised business operator, the Plaintiff is at the time of supplying oil.