2. The costs of lawsuit are assessed against the Plaintiff.

A. Both the Plaintiff and the Defendants operate a sales store of Handphones and are engaged in the sales of handphones.

B. From October 2013 to March 2015, the Defendants supplied D’s Handphones from E, which was supplied with D’s Handphones, from around October 2013 to March 2015. The Plaintiff and the Defendants entrusted sales of D’s Handphones. The Plaintiff and the Plaintiff received sales performance to increase the amount of sales commission per Handphones per unit in accordance with the sales encouragement scheme. The Defendants treated the Handphones supplied by E as above for the purpose of evading value-added tax, income tax, etc., and the Defendants sold the Handphones that the Defendants sold. The Plaintiff transferred all or part of the sales commission from E to the Defendants.

C. Meanwhile, around March 2015, a tax investigation was conducted for E, and the Plaintiff was also subject to the tax investigation on May 2015. In the course of the tax investigation, the Plaintiff did not discuss the sales structure as described in the preceding paragraph. As a result, the Defendants’ aforementioned parts of the sales of D Handphones were treated as the Plaintiff’s “other omission of cash sales,” and accordingly, the Plaintiff was subject to the disposition of value-added tax and additional tax on the sales of the Defendants.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 3, 4, 8, 9, 14 (including additional numbers), witness F's testimony, and purport of the whole pleadings

2. Judgment as to the main claim

A. The summary of the Plaintiff’s assertion (1) The Plaintiff handled the sales of D Handphones sold by the Defendants as seen earlier by the Plaintiff, and transferred the sales commission and its radars to the Defendants by receiving them from D agency E. Accordingly, the Plaintiff constitutes KRW 3/100 of the value-added tax for failure to file a return equivalent to 10% of the above value-added tax equivalent to 20% of the above value-added tax, which is equivalent to 10% of the above value-added tax.