1. The plaintiff and the defendant all appeals are dismissed.

2. The costs of appeal shall be borne by each party.

purport, purport, and.

The reasoning of the judgment of this court for the acceptance of the judgment of the first instance is that of the first instance court, except for the cases where the defendant added the judgment as to the assertion that was added as a preliminary disposition to this court, and thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

The Defendant’s assertion that the substance of the instant transaction constitutes the supply of goods on consignment or on behalf of the Plaintiff, and thus, the Plaintiff should have issued a tax invoice only on the part of the brokerage commission acquired, but it received each purchase and sales tax invoice on the basis of the total transaction price different from the substance of the transaction.

This constitutes a case where tax invoices are received differently from fact, and thus, the imposition of penalty tax in this case is legitimate.

Judgment

Since the subject matter of a taxation disposition lawsuit is objective existence of legitimate tax amount, the tax authority may submit new data, which can support the legitimacy of the tax base and tax amount recognized in the relevant disposition, or exchange and change the reasons within the scope that maintains the identity of the disposition, even though during the lawsuit, until the closing of argument in the fact-finding court. It does not necessarily mean that only the data at the time of the disposition should be determined whether the disposition is legitimate or that only the initial reasons for the disposition can be asserted (see, e.g., Supreme Court Decisions 97Nu2429, Oct. 24, 1997; 200Du4873, Aug. 24, 2001). Thus, the addition of the aforementioned reasons for the preliminary disposition cannot be deemed unlawful.

Meanwhile, the main text of Article 6(5) of the former Value-Added Tax Act (wholly amended by Act No. 11873, Jun. 7, 2013) provides that when trading is conducted on consignment or by an agent, the truster or the principal shall be deemed to have supplied or received goods directly. Here, the consignment sale is the purchase or sale of goods in his/her name according to the calculation of another person.