1. The value-added tax for the first period of September 14, 2007 that the Defendant had against the Plaintiff on September 14, 2007 was 58,614,240 won, and the second period of 203.

1. Details of the disposition;

A. B Co., Ltd. (hereinafter “B”) is a company engaged in wholesale and export business of gold bullion (referring to gold bullion (referring to gold with at least 995/100 in the state of raw materials, such as metal metal, gold bar, and steel bar). The Plaintiff is the actual operator of B.

B. The Seoul Regional Tax Office (hereinafter “instant gold bullion”) purchased gold bullion (hereinafter “the instant gold bullion”) from three companies, such as B, C, C, and C, Co., Ltd. (hereinafter “instant purchaser”), during the second taxable period from 1st to 2003, and notified the Defendant of the purchase tax invoice of KRW 59,847,038,980 (hereinafter “instant tax invoice”) that received gold bullion (hereinafter “the instant gold bullion”) as a false tax invoice; on October 10, 2005, the Defendant imposed KRW 11,71,90, KRW 2037,730,730,030, and KRW 138,2038,138,2038, and KRW 10,000,000 on October 10, 2005, the Defendant imposed corporate tax on KRW 1,49,990,203, KRW 7,730,030,070.

C. However, B paid only 1,590 won of value-added tax for the first period of March 22, 2006 49,711,990 won of value-added tax for the second period of March 22, 2006, and did not pay the remaining tax amount, the Defendant deemed that he actually owned 100% of shares for the second period of September 14, 2007, and designated the Plaintiff as a secondary taxpayer and imposed the Plaintiff KRW 58,614,240 of value-added tax for the first period of September 2003, in addition to the previous tax amount for the second period of value-added tax for the second year of 203 and KRW 10,03,141,420 of value-added tax for the second period of 203 and corporate tax for the year of 203 1,731,517,900 won, respectively.

(hereinafter “instant disposition”) D.

On June 26, 2008, the Plaintiff appealed against the instant disposition and filed an appeal with the Tax Tribunal. However, the Tax Tribunal dismissed the Plaintiff’s appeal on December 3, 2008.

[Reasons for Recognition] Facts without dispute, Gap 1-5 evidence, Eul 1-3 evidence (including each number), and the purport of the whole pleadings.