The plaintiff's appeal is dismissed.

Expenses for appeal shall be borne by the plaintiff.

Purport of claim and appeal

judgment of the first instance.

1. Basic facts

A. From August 28, 2014, the Plaintiff is an individual entrepreneur who runs franchise franchise ice (hereinafter “instant place of business”) in the name of “D” on the C and the second floor in Seosan City from August 28, 2014, and the Defendant is a tax accounting corporation established under the Certified Tax Accountant Act.

B. On November 2014, the Plaintiff entered into a tax agency agreement between the Defendant corporation and the Defendant corporation (hereinafter “instant contract”) stating that “the Plaintiff shall delegate the entry of the instant workplace and the duty of tax reporting related thereto to the Defendant corporation, and the Defendant corporation shall receive remuneration of KRW 100,000 per month from the Plaintiff (including value-added tax, the preparation of a settlement statement and a settlement statement of tax settlement, and actual expenses such as travel equipment, etc.)” (hereinafter “instant contract”). The Defendant corporation represented for the Plaintiff’s duty of reporting value-added tax on the instant workplace in accordance with the instant contract.

C. Around April 24, 2017, the Defendant corporation received a notice from the director of the tax office of the Daejeon District Tax Office to the effect that “the Plaintiff reported the value-added tax from 2014 to 2016 at the time of the instant workplace,” and then filed a revised declaration or a revised declaration on the value-added tax on behalf of the Plaintiff from April 28, 2017 to June 21, 2017.

On June 5, 2017, the head of the tax office of this essay: (a) imposed an increase in value-added tax on the Plaintiff, stating that “The Plaintiff omitted some sales at the time when the Plaintiff filed a return on value-added tax for the second term portion in 2014, the first term portion in 2015, the second term portion in 2015, and the first term portion in 2016 regarding the instant business establishment; (b) the value-added tax for the second term in 2014, the second term value-added tax for the first term in 2015, the second term value-added tax for the second term in 2015, and the first term portion in 2016, the Plaintiff was additionally paid the value-added tax for the second term in 2015.” (c) On August 8, 2017, the value-added tax for the second term in 2015 regarding the instant business establishment.