1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1...

1. Details of the disposition;

A. B is a person who has been engaged in the export business of c with the trade name of “C”.

B. B deposited KRW 65,190,000 in total through the account in the name of the Plaintiff through the account in the name of the Plaintiff from March 2007 to June 2007.

C. The Defendant: (a) deemed that the Plaintiff sold a heavy amount of KRW 63,80,00, which is a part of the deposited money to B during the first taxable period of the value-added tax in 2007, and the value-added tax was not paid thereon; (b) accordingly, the Plaintiff registered the Plaintiff as a seller of construction machinery ex officio; and (c) on May 1, 2014, the Defendant notified the Plaintiff of KRW 13,041,740 as the value-added tax of KRW 13,041,740 for the first taxable period of the value-added tax in 2007 (= principal tax of KRW 6,38,800 for the additional tax of KRW 6,38,800 for the additional tax of KRW 1,27,60 for the additional tax of KRW 4,737,

(hereinafter “Disposition in this case”). 【No dispute exists, Gap evidence Nos. 1, 2, and Eul evidence Nos. 1 and 2, and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. The summary of the plaintiff's assertion is that the plaintiff introduced a person who intends to dispose of a high-class digging machine to B during the first half of 2007, and only received a commission of KRW 6,950,000 from B in return for the act of trading between the owner of a high-class digging machine and received a total of KRW 6,950,000 from B. Thus, the first disposition of this case on a different premise is unlawful.

B. First, in full view of the purport of the entire pleadings as to whether the Plaintiff engaged in the wholesale business of used construction machinery, the Plaintiff established E Co., Ltd. for trading and wholesale business of used cars and equipment and operated until June 201, 201, in addition to the amount claimed by the Plaintiff as a commission for the first half of 2007, as to the Plaintiff with respect to the fourth part of the so-called so-called so-called so-called so-called “B” and the entire purport of the pleadings.