1. The Defendant’s written complaint on July 1, 2015 is written on July 9, 2015, but is written on July 9, 2015.

1. Details of the disposition;

A. On May 25, 2008, the Plaintiff registered the retail business of telecommunications equipment and facilities under the trade name “C” (hereinafter “instant business”).

B. On July 1, 2015, the Defendant confirmed that the amount equivalent to KRW 36,363,636 of the supply price for the year 2008, among the tax invoices received by the instant company from (ju) information technology, was false tax invoices, and denied them as necessary expenses, and imposed KRW 10,954,160 on the Plaintiff on July 1, 2015 (hereinafter “instant disposition”).

C. On September 30, 2015, the Plaintiff filed an appeal with the Tax Tribunal, but received a dismissal ruling on February 15, 2016.

[Ground of recognition] Facts without dispute, Gap 1-3 each entry, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. On November 2006, the Plaintiff’s summary of the Plaintiff’s assertion had lent the name of the instant business entity to D or E upon the request of D or E, which was known from around November 2006, and was actually employed as an employee of the instant business entity.

Therefore, the disposition of this case based on the premise that the Plaintiff is the actual business operator of the instant business shall be revoked as it is unlawful.

B. (1) Article 14(1) of the Framework Act on National Taxes declares the principle of substantial taxation by stipulating that “If the ownership of the income, profit, property, act, or transaction subject to taxation is merely nominal and there is another person to whom such income, profit, act, or transaction belongs, the person to whom such income, profit, or transaction belongs shall be liable to pay taxes

Therefore, in case where there is a person who actually controls and manages a taxable object such as income, profit, property, act, transaction, etc. different from the nominal owner, the nominal owner due to form or appearance shall not be the person liable for tax payment, but the person who actually controls and manages the taxable object in accordance with the principle of substantial taxation shall be the person liable for tax payment.