A. D, from February 200, with the trade name "C", was registered as the place of business in Changwon-si E, Changwon-si, Changwon-si, the place of business, and run a high-speed wholesale and retail business.

In the absence of business registration, the Plaintiff collected scrap metal from “B” and sold it to D.

B. The director of the Busan Regional Tax Office conducted a tax investigation on D from March 13, 2012 to May 11, 2012, and notified the Defendant of D of the fact that D was supplied with scrap metal worth KRW 31,394,093,960 in total from the collection of scrap metal in the taxable period of value-added tax from March 13, 2008 to February 2, 2011, and did not receive lawful evidence, such as a tax invoice, even if D was supplied with scrap metal worth KRW 31,394,093,960.

C. On May 9, 2013, the Defendant imposed and collected value-added tax (including additional tax) on the Plaintiff on May 9, 2013, as described in the attached Table 1’s tax base and amount of tax (hereinafter “attached Table”) for the reason that “the Plaintiff did not omit and file a return on the instant sales.”

(hereinafter “instant disposition”) D.

On May 28, 2013, the Plaintiff filed a request for examination with the Commissioner of the National Tax Service on May 28, 2013, but was dismissed on July 23, 2013.

[Ground of recognition] Facts without dispute, Gap evidence 3-1, 2, Eul evidence 1-1 to 8, 5-1 to 8, and the purport of the whole pleadings

2. The Plaintiff’s instant disposition is unlawful for the following reasons.

The plaintiff is a person who maintains his/her livelihood by selling scrap metal without his/her place of business or human facilities and is not a business operator under the Value-Added Tax Act.

(b) Summary of taxation;

The burden of proof is the defendant who is the tax authority.

The defendant, while conducting a tax investigation against D, calculates the sales of this case on the basis of D's statements and documents prepared voluntarily by C.