1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. The Plaintiff is a person who is engaged in the refining and supply business of Aluminium in Yangsan-si with the trade name “G,” and the Defendant-B is a company that operates the manufacturing and sale business of Aluminium in H in Daegu-gun, Daegu-gun, which operates the manufacturing and sale business of Aluminium.

The defendant C is the representative director of the defendant CB and the actual operator of I.S. L.C.

Defendant D is a person who was the representative director of Defendant C-I, and Defendant E is a person in charge of the accounting affairs of Defendant C-I and the Bank of Bankruptcy.

B. In filing the final return of value-added tax in the gold affairs, the Plaintiff supplied Aluminium products to the KCAB, but the Plaintiff, as if it supplied the said products to the KCAB, submitted a list of total tax invoices by each sales office with false entries in the following table 1:

On July 25, 2011, the supply value of a person who is supplied with the date of the filing of the sequence 13,675,743,80 on July 27, 201:

C. On July 2, 2015, the gold bullion issued a false tax invoice on the ground that the Plaintiff issued a false tax invoice, thereby making a disposition of increase or decrease in the amount of KRW 171,060,526.

The plaintiff above 1-B.

On December 22, 2015, Busan District Court was charged with the violation of the Punishment of Tax Evaders Act by committing the act described in the paragraph.

E. Meanwhile, on October 29, 2015, Defendant C, D, and E were sentenced to imprisonment for two years and six months, suspension of execution, three years (2015No81) by the Daegu High Court on the grounds of the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (issuance, etc. of False Tax Invoice), and Defendant C, D, and E received a suspended sentence of fine of KRW 100 million as the crime of violation of the Punishment of Tax Evaders in the Seo branch of the Daegu District Court, which was sentenced by the Daegu High Court on the following grounds: (a) the Plaintiff, etc. supplied goods to the Defendant A and supplied them to the Defendant B by entering the list of total tax invoices

(2015 order 22) Disputes (based on recognition)