1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On December 13, 2011 and December 14, 2011, the Plaintiff (formerly referred to as “B”) received purchase tax invoices of KRW 181,600,000 in total from Co., Ltd. (formerly referred to as “C”); from January 17, 2012 to April 17, 2012, the purchase tax invoices of KRW 2,051,230,000 in total of the supply values were received from E, C, and GLH (hereinafter referred to as “GLH hu”), and from January 17, 2012 to April 17, 2012, the Plaintiff received purchase tax invoices of KRW 2,051,230,00 in total from “point purchase”).

(hereinafter above, each purchase tax invoice shall be referred to as "market purchase tax invoice" in total.

On December 13, 2011, the Plaintiff issued to F Co., Ltd. (hereinafter “F”) a sales tax invoice of KRW 183,200,000 in total of the supply value, and issued a tax invoice of KRW 2,072,72,730 in total of the supply value to F and H (hereinafter “H”) from January 9, 2012 to June 19, 2012 in the taxable period of the value-added tax for the first period of the value-added tax, the Plaintiff issued a tax invoice of KRW 183,20,00 in total, to F and H (hereinafter “P”), respectively.

(hereinafter referred to as “market sales tax invoice” in total, and the purchase tax invoice and the sales tax invoice in question are added to “market sales tax invoice” (hereinafter referred to as “market sales tax invoice”).

The Plaintiff filed a return on the value-added tax for the second and the first half of 2012, including the purchase amount of the purchase tax invoice and the sales amount of the sales tax invoice at issue.

On September 5, 2013, the Defendant deemed the issue tax invoice as the processed tax invoice without real transaction and deemed the Plaintiff as the value-added tax of KRW 7,136,00 for the second year of 201 (i.e., the calculated tax amount of KRW 13,735,334, KRW 7,296,00 for the additional tax of KRW 13,895,334), and KRW 80,325,760 for the first year of 2012 = calculated tax amount of KRW 82,443,026 for the additional tax of KRW 82,480,054 for the first year of 2012.