1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the first instance court.

1. Facts of recognition;

A. The Plaintiff is a party’s position 1) The Plaintiff is a company running automobile rental business, and the Defendant is a tax accountant operating the “B Tax Accounting Office”. 2) The Plaintiff delegated the Plaintiff’s vicarious bookkeeping’s tax return and settlement of accounts, tax adjustment, etc. to the Defendant from October 2010 to March 2017, and paid KRW 165,00 per month as the captain’s vicarious agent fee and paid KRW 165,00 per month.

B. On December 10, 2015, from March 17, 2016 to March 17, 2016, the Plaintiff purchased 26 conditional tax-free vehicles of the individual consumption tax, and registered a vehicle from January 4 to March 17, 2016, and carried out the vehicle to C (hereinafter “C”) on May 4, 2016.

(hereinafter “instant act of removal”). C is a company that added the automobile rental business to the scope of business on April 8, 2016.

C. According to the provisions related to the Individual Consumption Tax Act, when a passenger car brought into Korea as a conditional tax exemption is transferred (transfer) to a person who intends to use the same purpose within five years from the date of bringing in (registration date of a vehicle), the original shipper shall be exempted from the individual consumption tax only in compliance with the same procedure as when the initial shipper first brought in. When taking out (transfer) a passenger car, if the requirements for conditional tax exemption are satisfied, a return on the tax base of the individual consumption tax (attached to required documents) shall be filed with the head of the competent tax office by the end of the month following the date of taking out (hereinafter “return on taking out”).

(2) On May 4, 2016, when the Plaintiff took out the instant case, the Plaintiff did not file a report on it by June 30, 2016, which was the end of the following month, and thus, the director of the National Tax Service imposed an internal tax amounting to KRW 35,675,70 on December 1, 2016 (i.e., internal tax amounting to KRW 28,504,940) (i.e., KRW 7,170,760).

The Plaintiff’s imposition of individual consumption tax on the Plaintiff.