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

A. B run a wholesale and retail business with the trade name “C” from February 2000.

From September 1, 2006, the Plaintiff registered its business with the trade name "D" and supplied scrap metal to B while engaging in scrap metal wholesale and retail business.

B. The Commissioner of Busan Regional Tax Office conducted a tax investigation on B from March 13, 2012 to May 11, 2012.

As a result, B was supplied with scrap metal collection amounting to KRW 31,394,093,960 from the collected scrap metal in the taxable period of value-added tax in 2008 to the second period of 201, but it was found that B did not receive legitimate evidence, such as tax invoice.

C. The Director of Busan Regional Tax Office confirmed the fact that the value of scrap metal supplied to B during the pertinent taxable period was approximately approximately KRW 1,574,619,00, and notified the Defendant of relevant data as taxation data.

After that, on January 25, 2013, the defendant heard the plaintiff's statement about the above taxation data, and as a result, approximately KRW 221,674,00 of the above amount was found to have been supplied to E.

Accordingly, the defendant confirmed that the value of scrap metal supplied by the plaintiff to B was KRW 1,352,945,370 (hereinafter "the sales amount of this case").

The tax base for the taxable period of No. 1, 311,609,00 65,852,3202,208 287,960,00 59,265,040 3209 17,198,640 404 2,136,249 136,249,249,25,0025,805,805,3636,605, 2010 2,209 2,36,205,208,305,2036,305,205, 2005, 2065, 207, 2068,370, 2301, 306, 2307, 20136, 305, 205, 204, 20136, 3638, 20136

D. On April 5, 2013, on the grounds that the Plaintiff omitted a return on the instant sales based on the foregoing taxation data, the Defendant imposed a disposition imposing value-added tax (including additional tax) on the sales of this case at the tax base amount as follows (hereinafter “instant disposition”).

E. The Plaintiff’s disposition of this case.