1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff is a legal entity established on September 3, 2002 in order to run the cable wholesale business.

B. On July 201, the Defendant did not report the change of business registration, such as the relocation of the place of business, even though the Plaintiff sold the place of business located in Daegu Northern-dong, Daegu-dong 838-42, and did not report the change of business registration. As such, the Plaintiff was actually in the status of business closure and the Plaintiff was treated ex officio on December 31, 2012.

C. As a result of examining the Plaintiff’s return on the first and second-year value-added tax in 2012 and the corporate tax return for the business year 2012, the Defendant determined that the Plaintiff omitted the remaining goods when filing the return on the second-year value-added tax in 2012.

Accordingly, based on the Plaintiff’s inventory assets on the balance sheet attached to the Plaintiff’s report of the business year 2012 applying the average value-added rate of the same type of business (13.02%) based on the amount of sales calculated by applying 1,769,802,624 won = 1,539,374,323 won/(100% - 13.02%) below won and the Plaintiff’s first term value-added tax return for the first term portion of the business year 2012 based on the acquisition value of vehicle transport equipment on the purchase column of fixed assets on the Plaintiff’s first term value-added tax return for the first term portion of the business year 2012 calculated based on 34,00,000 won = 34,00,000,000 won x (11-25/100 x 229) x 1,786,824,219).

(hereinafter “instant disposition”) D.

On July 1, 2015, the plaintiff appealed to the National Tax Tribunal, but the decision of dismissal was made on July 1, 2015.

[Ground of recognition] The fact that there is no dispute, Gap evidence 1, Eul evidence 1, Eul evidence 1, 2, 7 (including paper numbers; hereinafter the same shall apply), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1 Article 6(4) of the Value-Added Tax Act is the remaining goods where the entrepreneur voluntarily closes down his business.