A. D, from February 200, with the trade name of “C”, registered business operator and run a wholesale and retail business for scrap metal with the name of “C” as the place of business.

The Plaintiff collected scrap metal in the name of “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 conducted a tax investigation on D. It did not receive legitimate evidence, such as a tax invoice, even though 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 notified the Defendant thereof.

C. On January 3, 2013, the Defendant issued a notice on the Plaintiff on January 3, 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 13, 2013, the Plaintiff appealed to the Commissioner of the National Tax Service, but was dismissed on July 16, 2013.

[Reasons for Recognition] Facts without dispute, Gap evidence 3-1, 2, Eul evidence 1, 2-1 to 3, 6-1 to 6-3, 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. Of the instant sales, D’s loan to the Plaintiff in addition to the scrap metal sales amount includes KRW 10,000,000.

(c) Summary of taxation;

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

The defendant has made a statement of D when conducting a tax investigation on D.