1. The plaintiff's claim is dismissed.

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

Details of the disposition

From September 1, 2013, the Plaintiff entered into a consignment agency contract with the ELS Co., Ltd. (hereinafter “ELS”) on the terms of being entrusted with the attraction and management of mobile communications service subscribers, the sales of mobile communications terminal devices (hereinafter “terminal”).

The Plaintiff reported and paid value-added tax from February 2, 2013 to January 2015, 2015, deducted the commission paid to subscribers (hereinafter “instant commission”) from sales amount of KRW 1,796,543,94 (i.e., KRW 424,503,00 in 2013) (i.e., KRW 1,258,439,185 in 2014).

From February 15, 2016 to May 6, 2016, the Defendant conducted a tax investigation with respect to the Plaintiff, and confirmed that the Plaintiff omitted a report on the amount of money transferred to EL flus and the instant fee corresponding to the difference between the amount reported by the Plaintiff and the amount of money reported by the Plaintiff. On May 23, 2016, the Defendant notified the Plaintiff of the result of tax investigation to impose value-added tax 234,103,696 on the Plaintiff.

On June 22, 2016, the Plaintiff filed a request for pre-assessment review on the above notification with the Defendant, but the Defendant rendered a decision on July 14, 2016 that the Plaintiff would not accept the request for re-determination and notified the Plaintiff thereof.

On August 1, 2016, the Defendant imposed on the Plaintiff the imposition of KRW 58,615,370 of value-added tax for 2013, KRW 102,482,580 of value-added tax for 1st year, KRW 61,767,420 of value-added tax for 2nd year, KRW 13,825,30 of value-added tax for 2014, and KRW 13,825,30 of value-added tax for 2015 (including additional tax; hereinafter “instant disposition”).

On August 24, 2016, the Plaintiff sought a request for review to revoke the instant disposition from the Commissioner of the National Tax Service, but the Commissioner of the National Tax Service dismissed the said request on October 28, 2016.

[Ground of Recognition] Facts without dispute, Gap evidence 1 to 6, and Eul 1.