1. Revocation of a judgment of the first instance;

Of the instant lawsuit, the Defendant’s first period of October 1, 2011 against the Plaintiff on October 1, 2015.

1. The reasoning of the judgment of the court of first instance is as stated in the reasoning of the judgment of the court of first instance, except for the dismissal of some contents as follows. Thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

In addition, the part of the judgment of the first instance court from 9th to 21th, the part of the judgment of the court of first instance is as follows.

5) Determination of whether a disposition is lawful in a lawsuit seeking revocation of a tax assessment based on a justifiable tax amount ought to be based on whether it exceeds the reasonable tax amount. The parties concerned may submit objective tax bases and materials supporting the tax amount until the closing of arguments in the fact-finding court. When a legitimate tax amount is calculated based on such materials, only the portion exceeding the reasonable tax amount should be revoked.

(See Supreme Court Decision 9Du8930 delivered on June 12, 2001). As seen earlier, it is justifiable that the Defendant, while rendering the instant disposition, deemed that it is not subject to the application of the instant special provisions as to the part of the purchase of used cars via other intermediate markets, and thus, the Defendant was not subject to the application of the instant special provisions. However, the Defendant’s failure to deduct the input tax amount on the part of the purchase of used cars via the intermediate markets, such as C, is unlawful

Based on the above circumstances, the Schedule shall apply to the calculation of a reasonable amount of tax

1. The amount of value-added tax for the first period of 201 is KRW 56,385,480 (including additional tax of KRW 20,000,709) and value-added tax for the second period of 2011, as stated in the Plaintiff’s statement of political party tax list, KRW 6,962,514 (including additional tax of KRW 22,156,550).

Therefore, the part exceeding 56,385,480 won among the disposition of imposition of value-added tax of KRW 100,952,860 on October 1, 2015 by the Defendant against the Plaintiff on October 1, 2015 and the part exceeding 6,962,514 won among the disposition of imposition of value-added tax of KRW 71,08,720 on KRW 20 on KRW 201 must be revoked in an unlawful manner.

2.3.