1. All of the plaintiff's claims are dismissed.

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

1. Details of the disposition;

A. On April 1, 1990, the Plaintiff is an individual entrepreneur who runs wholesale and retail business of public bottles and non-ferrous metals after completing business registration with the trade name called “B.”

B. Upon filing a value-added tax return with the Defendant on September 27, 201, the Plaintiff reported that the purchase amount for the second period of March 201 was KRW 45,885,000, based on the tax invoice (the supply price of KRW 45,885,00) issued by C on September 27, 201, the tax invoice (the supply price of KRW 12,021,00) on February 29, 2012, and the tax invoice (the supply price of KRW 3,90,00) on March 5, 2012 (the supply price of KRW 3,90,00) issued by C (hereinafter “each of the instant tax invoices”) and deducted the input tax amount for the first period of March 201 (hereinafter “instant input tax amount”).

C. From July 14, 2014 to August 24, 2014, the director of the tax office conducted a tax investigation on C with D’s trade name, and conducted a tax investigation on D’s registration of a seller of scrap metal wholesale and retail business, and confirmed the fact that there was no space for installation of coverr and exhaustr, etc. to carry on scrap metal wholesale and retail business to move into E in Sungsung City, which is the D’s business place, and notified C of the fact that the transaction of each of the instant tax invoices by one of the business operators who issued the tax invoices is doubtful.

On July 11, 2016, the Defendant notified the Plaintiff of the correction and notification of the amount of KRW 7,275,980 (additional tax of KRW 2,687,484) and KRW 2,451,440 (the amount of calculated tax of KRW 38,487,05 and additional tax of KRW 6,410,758) for the first period of value-added tax of KRW 2,451,440 (the amount obtained by deducting the already paid tax amount of KRW 42,446,367), respectively, in 2011.

(hereinafter “each disposition of this case”). (e)

The Plaintiff sought revocation of each of the dispositions in the instant case and requested an inquiry to the Tax Tribunal, but the Tax Tribunal rendered a decision to dismiss the Plaintiff’s appeal on December 15, 2016.

[Based on recognition] Gap evidence Nos. 1, 2, and 5 (including branch numbers; hereinafter the same shall apply), and Eul evidence Nos. 1 and 2, respectively.