A. C, from February 200, with the trade name “D”, 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.

The Plaintiff: (a) collected scrap metal with the trade name “B” without registration of business; (b) sold it to C; and (c) registered the business of the scrap metal sales business in the name of the Plaintiff on October 2010.

B. From March 13, 2012 to May 11, 2012, the Commissioner of the Busan Regional Tax Office conducted a tax investigation with respect to C, and then C did not receive lawful evidence, such as a tax invoice, even if C was supplied with scrap metal equivalent to KRW 31,394,093,960 from the collection of scrap metal in the taxable period from the first to second period of the value-added tax in 2008, and then notified the Defendant thereof.

C. On November 1, 2012, the Defendant imposed and collected value-added tax (including additional tax) on the Plaintiff on November 1, 2012, 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 3, 2013, the Plaintiff appealed to the Commissioner of the National Tax Service, but was dismissed on July 23, 2013.

[Ground of recognition] Facts without dispute, Gap evidence 2-1, Eul evidence 1, Eul evidence 2-1, 2-1 to 8, and 6-1, 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. Of the instant sales, C’s loan to the Plaintiff in addition to the scrap metal sales amount of KRW 79,000,000 is included.

(c) Summary of taxation;

(p) make recommendations;