1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff was established on March 23, 198 and runs the business of supply and crushing of scrap iron.

B. The Plaintiff received a purchase tax invoice from A Co., Ltd. (hereinafter “A”) and B from April 24, 2012 to August 31, 2012 during the period of the first and second VAT in 2012, and thereafter returned and paid the value-added tax to the Defendant after deducting it from the output tax amount, as stated in the following table:

On April 24, 2012, A 28,276,60 won (43,442,700 won) 4,884,800 won (4,884,800 won) April 27, 2012, April 27, 2012; 4.5,172,900 won (C) 24,926, 100 won (C) 24, 79,539,70 won (60 won) 6,70 won on June 30, 2012,

C. On February 10, 2014, the Defendant notified the Plaintiff of the fact that each of the above input tax invoices was false, and notified the Plaintiff of the correction of KRW 11,329,940 (including additional taxes) and KRW 8,749,000 (including additional taxes) for the second half of the year 2012.

(hereinafter “instant disposition”) D.

On April 14, 2014, the Plaintiff filed an appeal with the Tax Tribunal on the instant disposition, but was dismissed on July 23, 2014.

[Ground of recognition] Facts without dispute, Gap 1, 3, 4, 12, Eul 1 (including additional numbers), the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The Plaintiff’s assertion 1) The Plaintiff purchased scrap metal equivalent to the value of supply stated in each of the above tax invoices from each of the above buyers, and each of the above tax invoices does not constitute a false tax invoice. 2) Even if each of the above purchasers constitutes the so-called data, the Plaintiff did not know such fact at the time of the transaction, and the Plaintiff did not know such fact at each time of transaction, and the vehicle number and the transaction partner’s personal information are recorded.