2. The plaintiff's remaining claims are dismissed.

3. Of the costs of lawsuit, 90% is borne by the Plaintiff, and 10% is borne by the Defendant.

A. The Plaintiff is a business operator who plays the wholesale and retailing of bedclothess with the trade name of ○○○○○○○○○○’s shopping mall underground ○○○○○○○○○○.

B. The head of the ○○○○○○○○○○○ (hereinafter referred to as the “Federation”) as an incorporated association’s tax investigation; the central association entered into a contract with suppliers including the Plaintiff in relation to the joint purchase of goods at the accommodation (hereinafter referred to as a “member establishment”); confirmed that the central association received the commission of 2 to 5% of sales and the operating subsidy of a certain amount; and determined to correct the value-added tax and corporate tax on the central association; and the Plaintiff notified the Plaintiff of the taxation data that the member establishment sold the amount of KRW 76,940,00 (29,940,000, KRW 2 to 2,940,000, KRW 60,000, KRW 2,2002, KRW 5% of sales that the Plaintiff paid to the central association (hereinafter referred to as the “occupant sales”).

C. Accordingly, the Defendant: (a) deemed that the Plaintiff omitted the key sales in filing a return of value-added tax for the pertinent taxable period; (b) deemed that on August 5, 2005, the Plaintiff increased or notified the Plaintiff of KRW 2,685,750 in value-added tax of KRW 2,685,750 in 201; and (c) KRW 8,517,290 in value-added tax of KRW 2,202 in 202 (hereinafter referred to as “instant disposition”); (c) without dispute over the grounds for recognition; (d) evidence A No. 1, 2, 7-1, 7-2, and 8-2

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

Although it was true that the Plaintiff sold bedclothes equivalent to the sales amount of the key goods to its member establishments, the Plaintiff already reported value-added tax amounting to KRW 33,394,460 ( KRW 11,222,200, KRW 8,822,000 for February 1, 2001, KRW 13,350,260 for February 1, 2002, and KRW 293,394,460 for KRW 33,394,460 for the instant disposition was unlawful.

(b) Fact of recognition;

(1) Article 11 of the Enforcement Decree of the Fire Services Act (amended by Presidential Decree No. 17154, Mar. 20, 2001) provides that the Federation shall have a flame retardation and carpets for general accommodation facilities until June 30, 2002, with a view to enabling its members to purchase flame retardant joints and carpets at a low price, the Federation entered into an agreement on August 31, 2001 with the Plaintiff for business partnership with the following contents.

(1) The National Federation shall actively cooperate in providing its affiliated branch offices and sub-branchs to its member establishments by widely publicizing the joints of tables and bedclothess, including carpets, produced by the plaintiff throughout its affiliated branches and sub-branches.

(2) The plaintiff shall pay 5% of the sales of goods to the National Federation as fees to its member establishments, and the method of paying fees to the National Federation shall be paid in cash within 10 days the remainder except the unpaid business establishments.

(2) The Plaintiff sold a pressing, kpets, bedclothess, etc. to its member establishments, and transferred fees pursuant to the Agreement on Business Partnership as listed below to the Federation during the second period from 2001 to 2002.

Taxation Period

National Bank Account of the Federation

(000-00-000-0000) Details of fees deposited

Details of the tax invoices (lists) reported by the Plaintiff

2

0

0

0

year;

S.

1

Flags

Deposit Date

A client;

Amount of entrance fees;

Amount converted into sales

Date of transaction

Trade Name

Location

Proceeds from supply

11.6

Dongducheon ○○○

150

3,000

○ ○ Inn

Pyeongtaek-si kisa

1,012

11.7

Lighting name Lee ○○

35

700

11.7

The legal principle ○○

75

1,500

○ Head of ○

E-Government

1,815

11.12

Dongducheon ○○○

100

2,000

12.24

fathercheon ○ ○○ ○

18

360

○ Hotels

Magun interest

2,200

“”

Busan ○○ ○○○ ○

50

1,000

“”

○○ ○○ ○

95

1,900

○ ○ Inn

Dongdaemun-gu Seoul Metropolitan Government

286

“”

Along ○○ ○○ ○

80

1,600

“”

fathercheon ○ ○○ ○○

33

660

○ Head of ○

Jung-gu, Jung-gu

3,080

“”

fathercheon ○○ ○○ ○○

33

660

“”

fathercheon ○ ○○ ○

23

460

○ ○○Ra

Dobong-gu Changdong

2,829.2

“”

fathercheon ○ ○○ ○○

40

800

“”

fathercheon ○ ○○ ○○

35

700

Sub-committees

11,222.2

“”

fathercheon ○ ○ ○○ ○

80

1,600

Sub-committees

847

16,940

2

0

0

2

year;

S.

2

Flags

8.6

3,000

60,000

7.2

○ ○

E-Government

3,700

7.20

○○ Commercial Aviation

Gangnam-gu Tridong

560.5

Sub-committees

3,000

60,000

8.20

“”

“”

2,843

9.12

○ ○ Manel

Jongno-gu District Office

2,400

9.12

○ ○B/L

Seongdong-dong-dong

760

○ ○○

750

10.21

○○ Commercial

Gangnam-gu Tridong

77.1

Sub-committees

11,790.6

(unit: 1,000 won)

Facts that there is no dispute (applicable to recognition), Gap evidence 2-1, 2, 3-1, 2, 3-2, Eul evidence 1-2, 5-2 through 10, Eul evidence 10, and the purport of the whole pleadings.

C. Determination

(1) The second-year value-added tax in 2001

As seen above, the Plaintiff deposited KRW 847,00, 5% of the sales revenue in the second period of 2001 to the Federation as commission. The Defendant calculated the above commission in calculating the amount of KRW 16,940,000 and imposed the second period value-added tax in 2001, and the Plaintiff’s total tax invoice for each sales place submitted by the Plaintiff at the second period of value-added tax in 2001 was not included in the specific sales place with the trade name (○○, etc.) with the region at the time of payment of the above commission. In light of the above, the Plaintiff’s return of value-added tax for the second period of 2001 and omitted the sales revenue of KRW 16,940,00 in total at the time of payment of the above commission. Therefore, the disposition of imposition of value-added tax for the second period of 201 is legitimate.

(2) The second half of the value-added tax in 2002

As seen above, the Plaintiff entered into a business partnership agreement with the Federation to pay in cash the fee corresponding to the sales amount of its member establishments within 10 days as the price is collected, and deposited KRW 3,000,000 to the Federation on August 6, 2002. Of the tax invoices in the amount of KRW 11,790,600 in total submitted by the Plaintiff at the return of the second value-added tax in 2002, the husband and wife provided prior to the deposit of the said fee was the sales amount of KRW 4,260,50 in the tax invoice dated 200 and July 20, 2002. In light of the above facts, the portion already reported among the sales amount of KRW 60,00,000 in the tax invoice as of July 20 and the sales amount of KRW 26,500 in the tax invoice as of July 20 and KRW 50,500 in the tax invoice as of July 20, 202.

Therefore, when calculating the reasonable tax amount of the second-year value-added tax in 2002 based on the premise that the above omitted sales amount is 5,739,500 won, it shall be 7,852,010 won (it shall not be calculated by less than 10 won under Article 47 of the Management of the National Funds Act), such as the entry in the "justifiable Tax Amount" column of the attached tax calculation table, and the portion exceeding the above legitimate tax amount in the imposition disposition of the second-year value-added tax in 202

3. Conclusion

Thus, the plaintiff's claim is justified within the scope of seeking revocation of the part exceeding KRW 7,852,010 of the imposition of value added tax for the second year of 2002.

Table of Tax Calculation

Classification

Amount of disposition of this case

Justifiable Tax Amount

Tax Base

143,513,178

139,252,678

Tax rate (%)

10.00

10.00

Tax amount payable

Sales amount

14,351,317

13,925,267

Purchase Tax Amount

7,146,856

7,146,856

Vehicle reduction meters

7,204,461

6,778,411

Amount of tax credit

511,000

511,000

Tax amount already paid

1,253,316

1,253,316

Additional Tax

3,077,146

2,837,919

Amount of tax notified after deduction

8,517,291

7,852,014

(unit: Won)

Finally.