A. D from February 200, with the trade name "E", registered the business operator "F of Changwon-si, Changwon-si, Changwon-si, as its place of business, and run a wholesale and retail business.

The Plaintiff collected scrap metal in the name of “B” and sold it to D.

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

C. On January 1, 2013, the Defendant issued a notice on the Plaintiff on January 1, 2013 on the imposition of value-added tax (including additional tax) as stated 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 report the sales of this case.”

(hereinafter “instant disposition”) D.

On May 3, 2013, the Plaintiff appealed to the Commissioner of the National Tax Service, but was dismissed on July 16, 2013.

[Ground of recognition] Facts without dispute, Gap evidence 3-1, 2-2, Eul evidence 2-1 to 8, and 6-1 to 8-1 of evidence 2, 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 calculated sales of this case based on D's statements and documents voluntarily prepared in E while conducting a tax investigation against D, and issued the disposition of this case.