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 5, 2006 to July 15, 201, the Plaintiff was registered as a business entity engaging in freight forwarding business with “C” from Kimhae-si to “C”.

B. On the ground that “the Plaintiff filed a value-added tax return by deducting KRW 19,410,00,000 for supply value of the tax invoice received by the Plaintiff from February 2, 2010 (representative E), and KRW 38,090,00 for supply value of the tax invoice received from D (representativeF) from each input tax amount in January 201, but each of the said tax invoices constitutes a tax invoice different from the facts; however, each of the said tax invoices constitutes a tax invoice; on February 7, 2014, the Defendant issued a revised disposition including the value-added tax of KRW 3,747,870 for the second period (including the penalty tax) and the value-added tax of KRW 7,147,960 for the first period of January 201 (including the penalty tax); and the global income tax of KRW 4,780,620 for the year 2010 (including the penalty tax); and the penalty tax of KRW 25,2015) for each of this case (including this case).

C. On May 13, 2014, the Plaintiff filed an objection against the Defendant regarding the portion of value-added tax in the instant disposition, stating that “each tax invoice received from D is a normal tax invoice, but the transaction partner does not deduct the relevant input tax amount on the grounds that the processing tax invoice was issued.” However, the Defendant dismissed it on June 12, 2014.

[Ground of recognition] Facts without dispute, Gap evidence 2, Eul evidence 1 to 7, the purport of the whole pleadings

2. Whether the instant disposition is null and void

A. The Plaintiff’s assertion did not run the freight forwarding business under C’s trade name, and since G, a partner of the Plaintiff, obtained C’s business registration by stealing the Plaintiff’s name, and actually operated the said business, the instant disposition imposing global income tax and value-added tax on the Plaintiff, who is not a substantial business entity, is null and void.

B. It may be misunderstood that any legal relation or fact which is not subject to the assessment 1 is subject to the assessment, which is subject to the assessment.