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. From March 12, 2014 to July 31, 2016, the Plaintiff has run retail and food miscellaneous store business in the name of “C” (hereinafter “instant place of business”) in Dongdaemun-gu Seoul (hereinafter “instant place of business”).

B. From January 1, 2014 to June 30, 2016, the Defendant conducted a survey on the data on the instant workplace from January 1, 2014 to June 30, 2016, and confirmed that D employees of the tax accounting office that represented for the tax affairs of the instant workplace issued a tax invoice, etc. without real transaction as a processing transaction. After adding value-added tax and global income tax on the processed transaction as indicated below to the global income tax, the Plaintiff on December 1, 2016 (1) added value-added tax 31,127,80 won, and (2) added value-added tax 2,921,90 won, (3) global income tax 21,805,730 won, and (1,430,847 won, and additional tax on negligent tax on gross income 2014, 2005 won, 2085 won, 2014, 2005 won and additional tax on global income tax.

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

On July 6, 2017, the Plaintiff filed an objection against each of the dispositions in this case, and filed an appeal with the Tax Tribunal, but was dismissed on September 27, 2017.

[Ground of Recognition] Facts without dispute, Gap evidence 1 to 7, Eul evidence 1 to 5 (including each number), the purport of the whole pleadings

2. Whether the disposition is lawful;

A. Each disposition of this case imposing penalty tax on the Plaintiff even though the Plaintiff’s assertion D stolen the Plaintiff’s name and issued and received false tax invoices, etc., each disposition of this case imposes penalty tax on a person who actually issued or did not receive false tax invoices or invoices, and thus does not meet the legal requirements.